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随着我国社会主义市场经济体制的逐步建立,改革开放的进一步深化,个人所得税的税收收入亦随着我国经济发展、人民收入水平的提高而有较大幅度的增长,在全国相当多的省、市,个人所得税已成为地方财政一项重要的支柱。但仍然有不够完善的地方,个人所得税的偷漏现象相当普遍、严重,个人所得税占税收总额比重过低,个人所得税征管制度不健全,税收调节贫富差距的作用在缩小等弊端客观存在。这些问题有待我们去解决。
With the gradual establishment of China’s socialist market economic system and the further deepening of reform and opening up, the tax revenue of personal income tax has also enjoyed a substantial increase with the improvement of China’s economic development and people’s income. In a considerable number of provinces, City, personal income tax has become an important pillar of local finance. However, there are still some imperfections. The phenomenon of personal income taxation is quite common. Seriously, the personal income tax accounts for too low the proportion of the total tax revenue, the personal income tax collection and management system is not perfect, and the role of the tax regulation on the gap between the poor and the poor is diminishing objectively. These problems need to be solved by us.