如何健全个人所得税费用扣除制度（How to improve the deduction system of personal income tax expense）.docVIP

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如何健全个人所得税费用扣除制度（How to improve the deduction system of personal income tax expense）.doc

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如何健全个人所得税费用扣除制度（How to improve the deduction system of personal income tax expense）

如何健全个人所得税费用扣除制度（How to improve the deduction system of personal income tax expense） How to improve the deduction system of personal income tax expense How to perfect the deduction system of personal income tax expense 2009-02-03 21:17:27 Abstract: personal income tax is an important tax in our country. At present, the expense deduction is extensive and simple, which is not conducive to the fair role of personal income tax. Therefore, the personal income tax reform from the standard deduction system of reference, since 1980s, some developed countries of low income standard deduction and exemption approach, through scientific measurement, improve the personal income tax expense deduction system, choose to familytaxunit, so as to ensure that households pay their fair the tax fair principle, to better reflect the tax. First, in different economic systems, the main means of fiscal adjustment of personal income distribution are different. Under the market economy system, the main means of regulating the distribution of personal income is tax, namely, the collection of income tax, inheritance and gift tax on personal income, which belongs to the redistribution of national income. In China since 1980, a personal income tax, personal income tax revenue increased year by year, from 7 billion 267 million yuan in 1994, increased to 66 billion yuan in 2000, 6 annual net increase of 58 billion 733 million yuan, an increase of 808.21%, an average annual increase of 134.70%; by 1994 the total revenue increased to 1.42%, the total amount of tax revenue in 2000 accounted for 5.21%. of personal income tax is becoming a more and more important tax in our country. Usually the implementation and enforcement of tax policy has two purposes: one is to increase revenue for the government, the second is to achieve economic and social objectives, namely to achieve economic and social effective operation and members of the society fair. When talking about the tax situation in capitalist society