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十届全国人大常委会第三十一次会议29日上午表决通过了关于修改个人所得税法的决定。自2008年3月1日个人所得税起征点由1600元提高到2000元。这是继2005年10月之后的第三次修改。工薪所得减除费用标准由最初800元提高到现在的2000元,从表面上看,修改适应了居民基本生活消费支出增长的新情况,减轻了中低收入者的纳税负担。但是新起征点的实施,还是没有改变工薪收入累进级次多、边际税率过高的问题,这样不但造成纳税工作复杂化,还增加了个人所得税的征收成本。过高的税率还导致国际上的优秀企业和人才不会选择在中国发展,折这样非常不利于留住高级管理人才,还极易诱发纳税人逃税的欲望。
The 31st meeting of the Standing Committee of the Tenth National People’s Congress voted in the morning on the 29th to approve the decision on amending the Individual Income Tax Law. Since March 1, 2008, the threshold of personal income tax has been raised from 1,600 yuan to 2,000 yuan. This is the third revision since October 2005. From the initial 800 yuan to the current 2,000 yuan, on the surface, the amendment accords with the new situation of the residents’ basic consumption growth in consumption and lightens the tax burden on the middle and low income earners. However, the implementation of the new threshold has not changed the issue of progressive salary rates and excessive marginal tax rates. This not only complicates the tax payment but also increases the collection costs of personal income tax. Excessively high tax rates have also led to the fact that outstanding international enterprises and talents will not choose to develop in China. This is not conducive to retaining senior management personnel, but it can also easily induce taxpayers’ desire to evade taxes.