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个体工商户、个人独资企业、合伙企业、被承包和承租的企业是个人所得税的异类主体,扭曲了所得税制,令个人所得税制复杂化和低效率。修订个人所得税法和企业所得税法,逐步建立综合与分类相结合的个人所得税制,将个体工商户、个人独资企业、合伙企业、被承包和承租的企业法律归位为企业所得税纳税义务人,适用企业所得税法,既矫正所得税制,又有利于提高中小经营者的经营管理水平,也促进税务机关提高税务管理水平和征收效率。
Individual industrial and commercial households, sole proprietorship enterprises, partnership enterprises, contracted and leased enterprises are heterogeneous entities of personal income tax, distorting the income tax system and complicating and ineffective the personal income tax system. We will amend the Individual Income Tax Law and the Enterprise Income Tax Law and gradually establish an integrated and classified individual income tax system. Individual industrial and commercial households, sole proprietorship enterprises, partnership enterprises, and the enterprise law to be contracted and rented shall be subject to the enterprise income tax payers, and applicable The enterprise income tax law not only corrects the income tax system, but also helps to improve the management level of small and medium-sized operators. It also encourages the tax authorities to raise the level of tax administration and the efficiency of collection.