前兩段重復(fù)了,我只翻譯不重復(fù)的.
我國(guó)開(kāi)征個(gè)人所得稅已有25年之久,近年來(lái)隨著個(gè)人所得稅收入的超速增長(zhǎng),引發(fā)了個(gè)人所得稅改革的一系列討論,如稅制模式的選擇、費(fèi)用扣除問(wèn)題、稅率的設(shè)計(jì)以及征管手段等問(wèn)題,我國(guó)立法部門也正在加緊擬定、審議個(gè)人所得稅的改革方案.本文主要從費(fèi)用扣除角度,借鑒國(guó)際經(jīng)驗(yàn),結(jié)合我國(guó)的具體情況,談個(gè)人所得稅制的完善.
Personal income tax(PIT) has been levied in China for 25 years.In recent years,the supernormal rapid growth of PIT induced a list of discussions on PIT reform,such as the selection of tax system mode,the expense deduction problem,the design of tax rate,and PIT levying and management,etc.Chinese legislative branches are making efforts to initially determine and discuss PIT reform scheme.This paper mainly discussed on the optimization of PIT syatem from the view of expense deduction by referring to international experiences combined with Chinese practical circumstance.
我國(guó)現(xiàn)行個(gè)人所得稅制存在課稅范圍窄、稅負(fù)不公、宏觀調(diào)控能力弱、征管方法有漏洞等方面的不足.為此,要全面完善個(gè)人所得稅制.建議：實(shí)行分類與綜合相結(jié)合的結(jié)構(gòu)模式；合理調(diào)整應(yīng)稅所得額；實(shí)行稅收指數(shù)化調(diào)整；實(shí)行預(yù)付稅款法；等等.
The following disadvanages exist in Chinese present PIT system:narrow taxation range,tax-burden unfairness,low macro-control capacity,vulnerabilities exsiting in levying and managing means,etc.Therefore,to comprehensively optimize PIT system,the author suggests that we should fulfill the structural mode of classification combined with integration,reasonably regulate taxable income,fulfill the tax indexed regulation and the prepaid tax system,etc.