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自1986年9月第五届全国人大第三次会议通过了《中华人民共和国个人所得税法》以来,随着我国社会主义市场经济体制的建立和不断完善,改革开放的进一步深入,产业结构调整速度的加快,经济更趋活跃,个人所得税在调节收入分配,抑制通货膨胀,促进社会安定团结,组织财政收入,保障社会主义市场经济的健康发展方面发挥了重要作用,但在这过程中我国个人所得税制度也暴露出诸多不足之处,违背了社会公平的原则,影响了二次收入分配,制约了个人所得税法调节功能的发挥。本文就如何解决个人所税法实施过程中存在的问题,进一步深化个人所得税制改革作如下探讨。
Since the Third Plenary Session of the Fifth NPC in September 1986 adopted the Individual Income Tax Law of the People’s Republic of China, with the establishment and continuous improvement of the socialist market economic system in our country, the further deepening of reform and opening up, the pace of industrial restructuring , The economy has become more and more active. Personal income tax has played an important role in regulating income distribution, curbing inflation, promoting social stability and unity, organizing fiscal revenue and safeguarding the healthy development of the socialist market economy. However, in the process, the personal income tax The system also exposed many deficiencies, violated the principle of social fairness, affected the secondary income distribution and restricted the regulation of the individual income tax law. This article discusses how to solve the problems existing in the implementation of the tax law of individuals and deepen the reform of the personal income tax system as follows.