论文部分内容阅读
我国个人所得税法经过修改,从1994年1月1日起,对个人的工资、薪金所得由原适用6级超额累进税率,改为适用9级超额累进税率;对个体工商户的生产、经营(包括对企事单位的承包经营、承租经营)所得由原适用10级超额累进税率,改为适用5级超额累进税率。实行超额累进税率,能够使负税与纳税人的负担能力相适应,所得少的,适用低级距税率;所得多的,适用高级距税率,公平税负,合理负担。但是,通常人们会感到,分级距适用税率计算繁
China’s personal income tax law was amended from January 1, 1994 onwards, the individual’s wages and salaries from the original application of 6 over-progressive tax rate, to apply the 9-level progressive tax rate; the individual industrial and commercial households in the production and operation ( Including the contracted management of enterprises and units, leasing business) income from the original 10 progressive tax rate, to apply 5 level progressive rate. The implementation of excessively progressive tax rates will enable negative tax to be matched with the taxpayers’ affordability. For those with small incomes, low tax rates will apply. If there is more income, the tax will be applied at a higher level, with a fair tax burden and a reasonable burden. However, it is common for people to feel that grading can be calculated from the applicable tax rates