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很多专家学者对于用税收办法调节居民收入差距,提出很多意见和建议。对这个问题要特别慎重的研究,不能过于简单化,要考虑中国的政治、经济、文化的特色。首先,现行税制向富人或者收入较高的人征税的状况应该如何评估。不少意见认为个人所得税对富人征税严重不足,主张改革税制提高对富人的税负,这种主张的体现之一就是在将工资薪金个人所得税扣除额提高到每月3500元的同时取消40%税率的级次,把部分调整前按照40%缴纳的收入并入45%级
Many experts and scholars put forward many opinions and suggestions on how to adjust the income gap with the taxation measures. Studies that are particularly cautious on this issue can not be overly simplistic. We must consider China’s political, economic and cultural characteristics. First, how should the current tax system be taxed on the rich or those with higher incomes? Many opinions that the personal income tax on the rich a serious lack of taxation, advocating a reform of the tax system to raise the tax burden on the rich, one of the manifestations of this claim is the wage and salary personal income tax deduction raised to 3,500 yuan a month while canceled 40% tax rate level, before the partial adjustment in accordance with the 40% paid income into 45% level