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现行个人所得税的基本规范是1980年9月10日第五届全国人民代表大会第三次会议制定,根据1993年10月31日第八届全国人民代表大会常务委员会第四次会议决定的。但是随着我国经济的快速发展和居民个人收入水平的连年提高,我国的个人所得税得到了迅速发展,税收收入基本上呈几何级数增长。我国的个人所得税虽然发展迅速,成绩不小,但与国际上相比,差距仍然很大。2003年我国个人所得税收入只占当年税收总收入的6.92%,这远远低于发达国家,也低于绝大多数发展中国家的水平。据国际货币基金组织(IMF)的《政府财政统计年鉴》所示,93个发展中国家个人所得税收入占税收总收入比重的平均值为10.92%,21个工业化国家平均值为29.04%。这说明我国个人所得税在税收体制和征收管理等方面仍然存在许多问题。
The basic norms of the current personal income tax were drafted at the Third Session of the Fifth National People’s Congress on September 10, 1980, and decided at the Fourth Session of the Standing Committee of the Eighth National People’s Congress on October 31, 1993. However, with the rapid economic development in our country and the continuous improvement in the personal income of residents, the personal income tax in our country has been rapidly developed and the tax revenue has basically increased in a geometric progression. Although the personal income tax of our country develops rapidly, the result is not small, but compared with the international community, the gap is still large. In 2003, personal income tax revenue in China accounted for only 6.92% of the total revenue of the year, far lower than that of developed countries and lower than that of most developing countries. According to the International Monetary Fund’s Government Finance Statistics Yearbook, the average income tax for 93 developing countries as a percentage of total revenue is 10.92%, compared with 29.04% for 21 industrialized countries. This shows that China’s personal income tax in the tax system and collection management, there are still many problems.