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美国著名的政治家弗兰克林曾经说过一句话,人的一生中只有两件事是不可避免的,一个是死亡,另一个是纳税。在众多的税种中个人所得税与公民关系最为密切,其中个人所得税中的工资薪金所得扣除标准更是与公民的切身利益息息相关。工薪所得是勤劳所得,在纳税之前先为纳税人留出必要的生活费用,保障了公民的劳动果实并不是都被国家以税收的方式全额征收,维护了公民的生存权、发展权。目前我国实行的全国统一的免征额已经明显不能追随时代的潮流,不合理之处也日渐凸显,亟待改革完善。本文对其中存在的问题进行了深入分析并提出解决问题的相对可行的办法,以期为国家税收法治的完善略尽绵薄之力。
The famous U.S. politician Franklin once said that there are only two things in life that are inevitable. One is death and the other is taxation. Among many tax categories, personal income tax has the closest relationship with citizens, and the deduction standard of income from salary and salary in personal income tax is closely related to the vital interests of citizens. Wages and salaries are hard-earned income, taxpayers before tax to set aside the necessary cost of living to protect the fruits of the citizens are not the country by way of tax levied in full, safeguarding citizens’ right to life and development. At present, the amount of the national reunification exemption imposed by our country has obviously failed to follow the trend of the times, and the unreasonable points have become increasingly prominent and the reform is in urgent need of improvement. This article has carried on the thorough analysis to the existing problems and proposed the feasible solution to the problem, with a view to making the slogan for the improvement of the state tax law.