浅谈个人所得税论文.pdfVIP

浅谈个人所得税 陕西广播电视大学 杨锦强 学号：0000000000 摘 要： 在我国税收体系中，个人所得税是其重要的组成部分，同时作为国家的主体税种，在 财政收入中也占有很大的比重。它对于国民经济的稳定和发展起着不可替代的作用。特别 是在调节收入分配，缩小贫富差距,稳定国家上。随着经济社会的发展，个人所得税也在与 时俱进，不断的改革以适应现实社会的需求。但在长期实践过程中，由于弊端的不断显露， 社会各阶层对此都提出了质疑。个人所得税制度的又一次改革被提上了日程。中国人大网 2015年10月25 日16时至11月30 日24时期间向社会征求对个人所得税法修正案草案的 意见，共收到82707位网民的237684条意见、181封群众来信、11位专家和16位社会公 众的意见。网上共有82536人对这条发表意见。2011年九月开始，新个人所得税在全国开 始实行。对于新个税3500元的新起征点是否能够切实减轻中低收入者的负担，调节高收 者的收入，以达到调节收入分配，抑制贫富差距的目的，大多数人持怀疑态度。针对这一 问题，引发了我对新个人所得税的思考。 关键词：个税问题；个税改革；建议 Abstraction Personal income tax is one important part in our country’stax system, meanwhile, as one kind of the main tax, which also has a large proportion in financial revenue. It plays an indispensible role on stabilizing and developing the national economy, especially on adjusting income distributions,narrowing the gap between the rich andpoor, and stabilizingthe country. With the development of social economy, personal income tax has developed and reformed to adapttothedemandofthe society.However,anotherreformationofpersonal incometax system is discussed because of the appearance of drawbacks and the query from all ranks during the long-termpracticalprogress.TheChinesenetonApril25,2011at 16onMay31,when24period the social questionnaire to the individual income tax of the amendment advice, has received 82707usersofa237684 181lettersofadvice,theletters, 11expertsand 16socialpublicopinion. Atotal of 82536people online to this opinion article From September,2011, the new personal income tax came into force, while the majority of the people doubt about the significance in whetherthethresholdof3500RMBcouldrelievetheburdens ofpoor andregulatetheincomeof rich. Throughthisway,we canadjustincomedistributionsandnarrow the gapbetween therich andpoor.Tothephenomenon,Ihavesomethingtosay. Keywords:revolutionofpersonalincometax；problemofpersonalincometax；