经济问题
經濟問題
경제문제
On Economic Problems
2008年
4期
~
,共null页
免征额 生活成本 税负公平 税制改革
免徵額 生活成本 稅負公平 稅製改革
면정액 생활성본 세부공평 세제개혁
threshold; cost of surviving; equity of tax burden; tax reform;
《个人所得税法》从实施以来,我国已经对免征额进行了三次调整,最近两次调整的时间间隔很近,似乎个人所得税的问题只是一个免征额的变动问题。对居民来说,个人所得税问题的实质是税负的轻重和公平问题。免征额是对个人工作和生活费用的扣除,是一个动态的概念。历次免征额的调整,只是解决个人所得税问题的权宜之计,而要真正实现个人所得税调节个人收入、实现量能负担的税收公平原则,就必须对个人所得税进行全面改革。
《箇人所得稅法》從實施以來,我國已經對免徵額進行瞭三次調整,最近兩次調整的時間間隔很近,似乎箇人所得稅的問題隻是一箇免徵額的變動問題。對居民來說,箇人所得稅問題的實質是稅負的輕重和公平問題。免徵額是對箇人工作和生活費用的釦除,是一箇動態的概唸。歷次免徵額的調整,隻是解決箇人所得稅問題的權宜之計,而要真正實現箇人所得稅調節箇人收入、實現量能負擔的稅收公平原則,就必鬚對箇人所得稅進行全麵改革。
《개인소득세법》종실시이래,아국이경대면정액진행료삼차조정,최근량차조정적시간간격흔근,사호개인소득세적문제지시일개면정액적변동문제。대거민래설,개인소득세문제적실질시세부적경중화공평문제。면정액시대개인공작화생활비용적구제,시일개동태적개념。력차면정액적조정,지시해결개인소득세문제적권의지계,이요진정실현개인소득세조절개인수입、실현량능부담적세수공평원칙,취필수대개인소득세진행전면개혁。
It seems that the only problem of individual income tax is the threshold which has been adjusted for three times.As a matter of fact,most citizens usually pay more attention to the tax burden and its equality.The threshold is a reduction from persons salaries and it must be changed with the changing of costs of working and surviving.Threshold should be an equal one which infulences individual income tax burden equally.Current adjustment of threshod was only expedient rather than principled.Only after indiv...
