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个人所得税是世界上最繁琐的税种之一,因其是国家宏观调控的重要手段之一,具有很强的政策性,基于我国个人所得税制度中存在的缺陷及其影响,个人所得税不仅是国家组织财政收入的重要来源,更重要的是进行社会收入再分配、调节贫富差距的有力工具,在我国税收体系中占有举足轻重的地位。在2014年中共中央政治局会议审议通过了《深化财税体制改革总体方案》结合方案的精神,基于我国个人所得税制度中存在的缺陷及其影响和我国的具体情况,从改革税制模式等方面提出了建议。
Personal income tax is one of the most tedious taxes in the world because it is one of the most important means of state macroeconomic regulation and control and has strong policy. Based on the flaws and its impact in China’s personal income tax system, personal income tax is not only the national organization An important source of fiscal revenue, and more importantly, a powerful tool for redistributing social income and for adjusting the gap between the rich and the poor, occupies a pivotal position in our tax system. In 2014, the meeting of the Political Bureau of the CPC Central Committee examined and approved the plan of “deepening the general plan for the reform of the fiscal and taxation system”. Based on the defects in the personal income tax system in our country and its impact and the specific conditions in our country, Suggest.