有关我国个人所得税法修订的深远意义(The far-reaching significance of the amendment of the personal income tax law of our country).docVIP
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有关我国个人所得税法修订的深远意义(The far-reaching significance of the amendment of the personal income tax law of our country)
有关我国个人所得税法修订的深远意义(The far-reaching significance of the amendment of the personal income tax law of our country)
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Since the 2006 tax reform, with the change and development of social economy, increase the income of residents, peoples consumption level is also improved, the 2006 amendments to the personal income tax law also gradually exposed some problems, such as wage and salary income tax rate structure is more complex, the low rate of short range caused by low wage and salary income those tax progressive too fast; wage and salary income minus expenses standard is low for the basic life of residents has certain influence on the production and management level; the income tax rate of the distance are shorter, and the income from wages and salaries than tax burden etc.. With these problems becoming more and more prominent, tax reform is imperative.
In June 30, 2011, at the twenty-first meeting of the Standing Committee of the eleven National Peoples Congress, a vote was adopted on the amendment of the personal income tax law, and the revised personal income tax law came into force on September 1st. This revision includes the balance of income from wages and salaries with monthly income less the cost of 3500 yuan after the amount of taxable income; income from wages and salaries, the applicable tax rate of 7 progressive rates of 3%-45%; at the same time, the corresponding adjustment of the business income of the individual business and the income tax rate from the contracting and leasing operation. The amendment also extends the report
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