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我国自上世纪五十年代开始设立个人所得税种,但由于生产力和人均收入水平均较低下一直没有实行征收。直到八十年代,《中华人民共和国个人所得税法》的公布与实施正式开始了我国的个人所得税征收制度。我国个人所得税法自开始启用以来,由于经济发展水平的提高、贫富差距的增大等因素先后进行了多次修改完善。本文将分析目前我国个人所得税法存在的问题,以及探究我国个人所得税法改革的路径发展。
Since the 1950s, China started to set up a personal income tax, but since the level of productivity and per capita incomes have been low, no collection has ever been implemented. Until the 1980s, the promulgation and implementation of the Individual Income Tax Law of the People’s Republic of China formally started the system of collecting personal income tax in our country. Since the commencement of the personal income tax law in our country, many reforms have been made due to such factors as the level of economic development and the widening gap between the rich and the poor. This article will analyze the current problems in China’s personal income tax law, as well as to explore the path of personal income tax reform in China.