论文部分内容阅读
完善个人所得税制度,其基础是对个人所得税制现阶段的功能、作用有一个准确的定位。定位过高、过低都会使税制的设计失之偏颇。文章认为我国社会主义初级阶段的国情决定了个人所得税不可能成为主体税种,而社会主义市场经济体制的建立和发展要求个人所得税成为调节收入分配的重要经济手段。个人所得税制度的设计要围绕如何实现个人所得税的调节目标,立足社会主义初级阶段的基本国情,设计简化、易于征管的制度,使调节目标落到实处。制度设计要有一定的超前性,使个人所得税制度与社会经济发展相适应,保持制度的稳定。将合伙企业、个体工商业户的所得税并入企业所得税中,可以使个人所得税法律更加简明,避免与企业所得税的内容重复
Improve the personal income tax system, which is based on the current stage of the personal income tax functions, the role of an accurate positioning. Positioning too high and too low will make the design of the tax system biased. The article holds that the national conditions of the initial stage of our country’s socialism determine that personal income tax can not be the subject tax, and that the establishment and development of the socialist market economic system requires that personal income tax be an important economic measure for adjusting income distribution. The design of personal income tax system should focus on how to achieve the personal income tax adjustment goals, based on the basic national conditions of the initial stage of socialism, the design of simplified and easy collection and management system, so that the regulation of the goal of implementation. System design must have a certain advanced, personal income tax system and social and economic development to adapt to maintain the stability of the system. The incorporation of income tax from partnerships and individual industrial and commercial households into the corporate income tax can make the personal income tax law more concise and avoid duplication with corporate income tax