“新个税法”对工薪阶层的影响研究.pdfVIP

“新个税法”对工薪阶层的影响研究 摘 要 新个税法，是新修订的关于规范和保护公民缴纳个人所得税义务的法律体 系。本次个人所得税法的改革，又是税收体制改革上的一次重大突破，也是社 会发展的必然结果。随着经济的快速发展，百姓的收入提高，个人所得税法也 要顺应时代的发展才更能体现税收的公平及合理。本次个税改革，对工薪阶层 产生巨大影响，本文就实行新个税法对工薪阶层的影响进行深入分析研究，通 过案例分析计算，对个人所得税法改革前后对工薪阶层产生的影响进行分析， 探讨实行新个税法对工薪阶层的意义并提出仍存在的问题，有利于完善个税法 机制，使新个税法更能体现出它的巨大价值。 关键词：新个税法；个税改革；工薪阶层 I The Impact of the New Individual Income Tax Law on the Working Class Abstract The new individual income tax law is a newly revised legal system that standardizes and protects the obligation of citizens to pay individual income tax. This reform of the personal income tax law is a major breakthrough in the reform of the tax system and an inevitable result of social development. As economy develops rapidly and people’s income increase, taxation would be more equitable and rational if the personal income tax law also conform to the development of the times. The new tax reform has a great impact on the working class and this essay is going to conduct an in-depth analysis and research on the effects of the implementation of the reform on the working class. Through case analysis, the article compares the influence in the working class before and after the reform, explore the significance of the implementation for the working class and raise the remaining problems, which are helpful to improve the personal income tax law system and realize its greater value. Key words:：New Individual Income Tax Law ；Individual Income Tax reform ；Working Class II 目 录 摘 要 I AbstractII 一、引 言 1 （一）研究背景1 （二）研究意义1 （三）研究现状1 （四）文献综述2 二、新旧个税法的对比 2 （一）居民纳税人与非居民纳税人定义2