据世界银行的统计,所得税占 GDP 比重,低收入国家为3%,中低收入国家为6%,中高收入国家为5.3%,高收入国家为11.5%,2000年我国个人所得税为511亿元,只占 GDP 的0.6%,远远低于低收入国家。这说明我国税收系统对企业等法人的征税是有效的,而对于个人征税的效率较低。而在2000年个人所得税中,工薪所得 According to the World Bank, the proportion of income tax to GDP is 3% in low-income countries, 6% in low- and middle-income countries, 5.3% in high-income countries and 11.5% in high-income countries. In 2000, personal income tax in China was 51.1 billion yuan, Only 0.6% of GDP, far below the low-income countries. This shows that our tax system is effective for taxation of corporations and other legal entities, while the efficiency of individual taxation is low. In the personal income tax in 2000, the wage income