[1]余永生,薛　勤.由个人所得税新政策引发的思考[J].常州大学学报(社会科学版),2006,7(01):29-31.
　YU Yo ng- Sh eng,XU E Qin.Reflection on the New Pol icy of Personal Income Tax[J].Journal of Changzhou University(Social Science Edition),2006,7(01):29-31.
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由个人所得税新政策引发的思考()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第7卷
期数:
2006年01期
页码:
29-31
栏目:
出版日期:
2006-02-25

文章信息/Info

Title:
Reflection on the New Pol icy of Personal Income Tax
作者:
余永生1 ;  薛　勤2
1. 江苏工业学院人事处, 江苏常州213016; 2. 常州财政局, 江苏常州213000
Author(s):
YU Yo ng- Sh eng1 ;  XU E Qin2
1. Human Reso urces Office, Jiang su Po ly tech nic Univ er sity , Cha ng zho u 213016, China; 2. Cha ng zho u Fina ncial Bureau, Chang zhou 213000, China
关键词:
个人所得税;  政策;  思考
Keywords:
perso nal income tax;  policy;  ref lection
分类号:
F810. 42
文献标志码:
A
摘要:
个人所得税工资薪金所得的月扣除标准, 由过去的每月800元提高到每月1600元。个人所得税新政策给纳税者及政府财政 收入带来了一定的影响。个人所得税改革必须依靠经济学宏观理论的支持。今后的个人所得税改革需要进一步建立科学的个人所 得税扣除标准, 建立合理的税率体系, 要建立健全与个人所得税征收相配套的保障制度, 同时将税收征管能力的提高作为完善个 人所得税改革的重要任务。
Abstract:
The amount o f tax- f ree personal income has been rai sed f rom the o riginal 800 y uan to 1, 600 y uan per month. The new po licy o f perso nal income tax has some inf luence on th e tax payers a s w ell as the g overnment. The refo rm must be suppo rted by the macroscopic economic theo ry. What needs to be done nex t is to establish a scienti fic sta nda rd o f perso nal income tax , to set up a reaso nable tax rate sy stem, to build a proper safeguard system ag reeing w ith the personal income tax policy , and at the same time, to enhance rev enue collectio n a nd management ability in the process of perfecting the tax refo rm.

参考文献/References:

[1]刘凤良. 西方经济学[M]. 北京: 中国财政经济出版社, 1999. 9. 332- 342.
[2]于同申. 发展经济学[M]. 北京: 中国财政经济出版社, 2000. 221- 226.

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备注/Memo

备注/Memo:
作者简介: 余永生( 1968- ) , 男, 江苏高邮人, 会计师, 主要从事财务经济研究。
更新日期/Last Update: 2006-03-25