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我国个人所得税自1980年开征以来,经历了一个从无到有,从不完善到逐步完善的渐进发展过程。随着我国经济的迅猛发展,个人所得税也在不断的调整和完善,但与发达国家相比,依然存...
我国个人所得税自1980年开征以来,经历了一个从无到有,从不完善到逐步完善的渐进发展过程。随着我国经济的迅猛发展,个人所得税也在不断的调整和完善,但与发达国家相比,依然存在着一系列的问题,例如税率设置复杂、征收范围过窄、费用扣除不合理、税收优惠过多、征管手段落后、法制不健全、计征不科学等弊端。本文通过对现阶段个人所得税存在的一系列问题进行分析和研究,最终得出解决问题的对策和方法。
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Since individual income tax begins to collect our country since 1980, have experienced one growing out of nothing , have never have improved and perfected developing process to step by step perfect advancing gradually. With the fact that our country economy swiftness and violence develops, and the adjustment that individual income tax can't ceaseless perfect, but being compared with the developed country, be having one series's problem as before, for example tax rate interpose complicated , collect range is too narrow , cost deducts unreasonable, preferential tax treatment are more than the correct or required number , the collection and administration means falls behind , legal institutions is faulty , the plan goes on a punitive expedition to science does not wait for abuse. Analyse and study the main body of a book by being in progress to a series of problem there existing in the present stage individual income tax, reach countermeasure and method solving a problem ultimately.
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China's personal income tax since the levy since 1980, has gone through a scratch, from the imperfect to the gradual improvement of the gradual process of development. With the rapid development of China's economy, the personal income tax has been adjusted and improved, but compared with developed countries, there remain a number of issues, such as complex tax rates, reducing the size of tax, deduct the cost of unreasonable tax benefits too much behind the collection and management means, the rule of law is inadequate, unscientific, such as defects assessed. Based on the personal income tax at this stage there is an analysis of a range of issues and research in order to work out solutions to this problem and methods.
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