从个税法修改看我国税收立法程序的改进(国外英文资料).docVIP

从个税法修改看我国税收立法程序的改进 Improvement of tax legislative procedure in China from the revision of tax laws Improvement of tax legislative procedure in China from the revision of tax law 2008-12-20 15:11:07 Tax legislation, as a kind of national behavior, work closely with the national financial budget and balance of payments, personal income tax is directly related to the relationship beneficial to the peoples livelihood private property rights law, regarded as the basic legal means of wealth and the realization of social equity segmentation. Since the introduction of personal income tax in 1980, China has gone through 25 years of development. In 2004, taxes reached about 170000000000 yuan. 65% of them came from working class. Because of the low threshold and the lack of the collection and management mechanism for the high-income earners, the personal income tax law has become a serious threat to the income of the wage earners, and has widened the gap between the poor and the rich. Chinas tax revenue has increased substantially year by year, but the social welfare enjoyed by the working class has not improved correspondingly. In addition to the individual income tax payment, the actual life of the people have to pay the various administrative departments of the charges, the burden of heavy. With the personal income level, price factors, housing, education, health care reform and changes in the income distribution system in China over the past 20 years, the planned 800 yuan levy is no longer applicable. This year, the legislature of China amended the individual income law and held the first Legislative hearing. In our country, legislation refers to the activities of specific state organs, which are formulated, recognized, modified, supplemented, abolished, interpreted and supervised by a certain technology, according to the statutory functions and powers and procedures. Accordingly, we will be the concept of tax legislation is defined as: tax legislation is the specific stat