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在现今贫富差距日趋扩大的背景下,越来越多的人把目光投向了个人所得税这一种直接税种,直接面对个人且不可转嫁,每次调整都引起社会热议,涉及到社会经济的方方面面。个人所得税的改革是关系到国计民生、社会公平的大问题。我国提倡效率优先,兼顾公平,而新的个人所得税税制的实施,虽然对免征额及税率结构进行了适当调整,仍然存在许多不足和需要改进的地方。本文根据2011年的个人所得税改革,从我国个人所得税基本情况入手,通过数据分析,横向比较西方国家个人所得税的情况,发现我国个人所得税改革存在的主要问题并提出合理的意见。本文总共分为三部分:首先介绍的是个人所得税的发展历史,基本理论及个人所得税特点与原则;其次介绍我国现行个人所得税存在的不足之处,并通过研究探索分析其原因;最后通过中西方国家个人所得税改革的比较,取其精华去其糟粕,在与我国实际情况相结合的前提下,提出我国个人所得税的改革对策和思路。
用翻译器我自己也会,翻译器只是字对字翻译,不准确

第1个回答  2014-03-17
Under the background of the widening gap between the rich and poor, more and more people have focused on individual income tax this kind of direct taxes, directly face the personal and not passed on, every time to adjust social buzz, involving every aspect of social economy. The reform of personal income tax is related to the national economy and people's livelihood, social justice problem. Our country advocates the efficiency first, fairness considered, and the implementation of the new individual income tax system, although has carried on the appropriate adjustments to the exemption and tax rate structure, there are still many deficiencies and needs to be improved. According to the personal income tax reform in 2011, starts with the basic situation of our country individual income tax, through data analysis, horizontal comparison in western countries, the personal income tax situation, found that the main problems of our country personal income tax reform and put forward reasonable advice. This paper is divided into three parts altogether: first, introduce the development history of the individual income tax, the basic theory and characteristics of the individual income tax and the principle; Secondly introduces shortcomings existing in the current individual income tax in our country, and through the analysis research to explore its causes; At last, by comparing Chinese and western state personal income tax reform, take the essence to the dregs, on the premise of combining with actual situation in our country, put forward countermeasures and ideas of personal income tax reform in China. 采纳采纳呀~追问

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第2个回答  2014-03-17
Under the background of the widening gap between the rich and poor, more and more people have focused on individual income tax this kind of direct taxes, directly face the personal and not passed on, every time to adjust social buzz, involving every aspect of social economy. The reform of personal income tax is related to the national economy and people's livelihood, social justice problem. Our country advocates the efficiency first, fairness considered, and the implementation of the new individual income tax system, although has carried on the appropriate adjustments to the exemption and tax rate structure, there are still many deficiencies and needs to be improved. According to the personal income tax reform in 2011, starts with the basic situation of our country individual income tax, through data analysis, transverse compare the situation in western countries, the personal income tax, found the our country individual income tax
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