摘要
新个人所得税法主要在两个方面进行了重大改动:费用减除标准上,将工资、薪金所得的费用减除额从800元上调至1600元;纳税申报上,对高收入者鼓励其自行申报。这是我国个税改革的一个良好开端,但与理想的个税模式相比,我国个税制度还存在着税制不合理、税基过窄、税率相对复杂、税收征管制度不完善等遗留问题。本文对此进行了探讨,并提出了一些完善建议。
The new law of individual income tax has changed a lot in two parts:one of them is raising the levy spot of individual tax from 800 Yuan to 1600 Yuan.The other is encouraging the taxpayers to declare ratepaying by themselves.That is a good staring point.But there are still many problems left compared with the ideal model.The article has discussed the problems and presented some reform proposes.
出处
《特区经济》
北大核心
2007年第4期173-174,共2页
Special Zone Economy
关键词
个税改革
遗留问题
完善建议
The Reforms of Individual Income Tax
Remainder Problems
Reform Suggestion