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在居民收入占国民收入的比重与劳动报酬在初次分配中的比重逐年下降的情况下,个人所得税收入占国民收入的比重与工资薪金个人所得税收入占居民收入的比重却逐年提高。两类比重发展趋势的背离反映了我国个人所得税税制和征管存在逆调节问题。而仅依靠调整工薪费用扣除标准无法彻底解决个人所得税的逆调节问题,解决问题的关键在于推进个人所得税制的全面改革。
In the case that the proportion of the income of the residents in the national income and the proportion of the labor remuneration in the primary distribution declines year by year, the proportion of personal income tax to national income and the income from personal income tax to wage and salary increase year by year. Deviation of the development trend of the two types of proportion reflects the existence of the inverse adjustment of the tax system and collection of personal income tax in China. However, relying solely on the adjustment of the wage deduction standard can not completely solve the problem of the anti-regulation of personal income tax. The key to solving the problem lies in pushing forward the overall reform of the personal income tax system.