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正在加速推进的个人所得税改革不仅涉及到个税起征点、税收级距、税收档次的调整等常规性内容,更牵及税前扣除这一突破性难题。对于我国税制而言,增加个税扣除尤其是专项扣除还是一个全新的税改动作,并会直接影响到纳税人的税基以及纳税数额,其可能引起的关注将不亚于公众对免征点的聚焦程度。目前我国实行的分类税制,即将个人所得分为工资、薪金所得,个体工商户的生产、经营所得等11大类,对其别按不同
The accelerated reform of personal income tax not only involves the conventional tax contents such as the tax threshold, the adjustment of the tax level and the tax grade, but also the breakthrough problem of pre-tax deduction. For our country’s tax system, increasing tax deduction, especially special deduction or a new tax reform, and will directly affect the tax base of the taxpayer and the amount of tax, which may cause concern as much as the public on the exemption point The degree of focus. At present, the classification tax system practiced in our country is divided into 11 major categories, that is, individual income is divided into wages, salary income, individual industrial and commercial households’ production and business income,