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在世界各国范围内,个人所得税基本上是普遍开征的一个重要税种,而且在各国税收结构中所占比重较大,对国家的财政收入影响很大。我国个人所得税体系建设时间晚,发展很不完善。虽然近几年来,我国的个人所得税总量大幅增长,在税收总收入中所占的比例越来越大,但是由于税率设计不合理、征管不到位、税制存在漏洞等原因,导致我国个人所得税没有充分地发挥其调节社会贫富差距等功能,造成社会不公平现象发生。由此,在结合我国的国情与实际税收情况,针对税率设计不合理、征管不到位、税制存在漏洞等问题提出相应对策。
In all the countries in the world, personal income tax is basically an important tax that is generally prevalent, but also accounts for a large proportion of tax revenue in various countries and greatly affects the country’s fiscal revenue. China’s personal income tax system was built late, the development is imperfect. Although in recent years, the total amount of personal income tax in our country has increased substantially, and the proportion of total income tax has been increasing. However, due to the unreasonable tax rate design, the lack of collection and management and the loopholes in the tax system, the personal income tax in China Give full play to its functions of adjusting the gap between the rich and the poor, causing social inequities. Therefore, in light of China’s national conditions and the actual tax situation, we put forward some countermeasures such as irrational tax rate design, inadequate collection and management, and loopholes in the tax system.