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个人所得税流失的现状最近,刘晓庆税案终结,其1458.3万元的巨额偷逃税款得以认定,显露我国个人所得税流失的“冰山一角”。该事件也表明,既是政府税收主要来源之一,又是调节贫富差距、实现社会公平重要杠杆的个人所得税,在我国明显处于“尴尬”的地位。目前,市场经济国家个人所得税占税收收入比重甲均为30％到40％,而我国2001年个人所得税收入为995.99亿元,占税收总额的比重仅为6.6％。二者差距之大,表明我国个人所得税流失之严重。如果按照国际惯例,个人所得税至少占全
The status quo of the loss of personal income tax Recently, the end of Liu Xiaoqing tax case, the huge tax evasion of 14.583 million yuan was identified, revealing the “tip of the iceberg” of personal income tax loss in our country. The incident also shows that not only is one of the major sources of government revenue, but also a personal income tax that regulates the gap between the rich and the poor and realizes an important lever of social fairness, which is apparently “awkward” in our country. At present, the individual income tax in the market economy accounts for 30% to 40% of the total tax revenue. In 2001, personal income tax revenue in China was 99.599 billion yuan, accounting for only 6.6% of the total tax revenue. The large gap between the two shows that the loss of personal income tax in China is serious. If in accordance with international practice, personal income tax at least accounted for