摘要
阐述了交叉型综合分类个人所得税制的构想,对交叉型综合分类个人所得税制进行初步设计,提出了我国个人所得税制应按照主要体现收入再分配的政策目标来完善,选择交叉型综合分类个人所得税制模式——在分类所得税制的基础上衔接综合所得税制,对年所得在规定数额12万元以上应当自行申报的纳税人,年终汇算清缴、多退少补。
The thesis works out the conception to build the chiasmatype comprehensive-classification mode of individual income tax and gives the preliminary layout,proposing that our individual income tax system be perfected to embody the policy of income redistribution.The mode,which links classified income tax and consolidated income tax together,enables the taxpayers,whose annual earnings exceed the regulated 120,000 yuan in RMB,to prepare a tax return and settle the balance at the end of the year.
出处
《福建农林大学学报(哲学社会科学版)》
CSSCI
2010年第2期52-56,共5页
Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
关键词
个人所得税
交叉型综合分类税制
源泉扣缴
汇算清缴
税制设计
individual income tax
chiasmatype comprehensive-classification income tax
withholding at source
final settlement and payment of taxes
the establishment of tax system.