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随着中国经济的迅速发展,个人收入在国民经济分配中的比例迅速提高,目前占到GDP的70%左右。这为征收个人所得税提供了牢固的税源基础。而居民储蓄存款规模的不断扩大,以及来自国家税务总局的资料显示,个人所得税已经成为自1994年税制改革以来增长最快的税种,8年来平均增幅高达48%。2001年全国个人所得税收入接近1000亿元人民币,成为第四大税种。其中,来源于工资、薪金的税收占41%,利息、股利、红利、财产租赁等资本所得为35%。而在上海、北京、深圳、厦门等城市,工资薪金税收占总额的比例超过60%。然而,在我国现行诸税中,个人所得税却被公众认为是税收流失最严重的税种。
With the rapid development of China’s economy, the proportion of personal income in the distribution of the national economy has rapidly risen to now account for about 70% of GDP. This provides a solid source of tax revenue for the collection of personal income tax. With the continuous expansion of resident savings deposits and information from the State Administration of Taxation, personal income tax has become the fastest-growing tax since the tax reform in 1994, with an average increase of 48% in eight years. In 2001, the income from personal income tax in the country was nearly 100 billion yuan, becoming the fourth largest tax. Among them, the income from wages and salaries accounted for 41% of tax revenue, interest, dividends, dividends, property leases and other capital gains of 35%. In Shanghai, Beijing, Shenzhen, Xiamen and other cities, wages and salaries tax accounts for more than 60% of the total. However, among the current taxes in our country, personal income tax is regarded by the public as the most serious type of tax loss.