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个人所得税作为我国现行税制的主要税种之一,直接关系到国家与公民个人利益的分配。1994年实行分税制以来,个人所得税的政策、法规不断补充、修改和完善。但随着矿区经济成分日趋多样化,在具体执行这些政策的过程中,矿区纳税人也遇到了许多新问题,如:企业下岗职工取得经济补偿金的纳税问题、高科技人员个人所得税优惠政策问题、外资和合资企业缴纳个人所得税问题等等。 为了让矿山企事业单位的办税人员以及广大矿工了解个人所得税政策、法规,从而全面、正确地认识各自的权利和应履行的义务。我刊从本期起开设个人所得税讲座特请北京市东城区地方税务局安定门税务所为我刊读者介绍有关个人所得税的纳税实务。
As one of the main types of taxes in China’s current tax system, personal income tax is directly related to the distribution of individual interests of the state and citizens. Since the implementation of the tax-sharing system in 1994, the policies and regulations on personal income tax have been constantly supplemented, revised and improved. However, with the diversification of the economic components of mining areas, taxpayers in mining areas have also encountered many new problems during the specific implementation of these policies, such as the tax payment for obtaining financial compensation for laid-off workers and the preferential policies for personal income tax for high-tech workers , Foreign investment and joint ventures to pay personal income tax issues and so on. In order to mine enterprises and tax officials and miners to understand personal income tax policies and regulations, so as to fully and correctly understand their respective rights and obligations to be performed. My issue of personal income tax lecture from this issue Special invited Dongcheng District, Beijing Local Taxation Andingmen tax office for my readers about the personal income tax tax practice.