论文部分内容阅读
在税法上,通常将自然人定义为负有法定纳税义务的个人或其他经济组织,包括个人独资企业、个人合伙企业、个体工商户及其他个人。但对于自然人税收管理并非简单概念,而是复合的税收体系。除了企业所得税外,对于其他税种的征缴都包括自然人。因此,在对自然人税收体系建设上,应该考虑到多种情形。特别是在市场经济改革不断深入的今天,地域个人财富的积累与社会贫富差距的扩大,自然人税收流失问题更趋严峻。因此,着力从构建自然人税收管理体系建设上,加强对自然人税收的征管,有效调节社会收入分配之间的差距就显得尤为迫切。
In tax law, natural persons are usually defined as individuals or other economic organizations with statutory tax obligations, including sole proprietorship enterprises, individual partnerships, self-employed businesses and other individuals. But for the natural tax administration is not a simple concept, but a complex tax system. In addition to corporate income tax, the collection of other taxes include natural persons. Therefore, in the tax system for natural persons, should take into account a variety of situations. In particular, with the deepening of market economy reform, the accumulation of personal wealth in the region and the widening gap between the rich and the poor in the community have made the issue of tax losses of natural persons even more severe. Therefore, it is imperative to focus on the construction of the taxation management system for natural persons, to strengthen the collection and management of taxation of natural persons and to effectively regulate the distribution of social incomes.