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财税法学研究会副会长:个税改革实行恐需三到五年

来源: 南方日报网络版     时间: 2018年12月16日 07:32:58
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未来娱乐是什么信誉平台官方,招龙虎和代理注册实力诚招代理Q扣99277339时时彩龙虎和,意彩彩票代理,意彩官网,意彩平台注册,意彩乐官网,意彩娱乐官方网站财税法学研究会副会长:个税改革实行恐需三到五年

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(  近)(期)(,有)(关)(个)(税)(改)(革)(的)(消)(息)(不)(断)(,综)(合)(计)(征)(、个)(税)(起)(征)(点)(、个)(人)(信)(息)(收)(集)(等)(成)(为)(舆)(论)(关)(注)(的)(焦)(点)(。为)(此)(,中)(国)(青)(年)(报)(记)(者)(采)(访)(了)(中)(国)(财)(税)(法)(学)(研)(究)(会)(副)(会)(长)(、中)(国)(政)(法)(大)(学)(财)(税)(法)(研)(究)(中)(心)(主)(任)(施)(正)(文)(。
  征)(管)(能)(力)(欠)(缺)(,进)(一)(步)(放)(大)(了)(税)(制)(本)(身)(的)(缺)(陷)(
  中)(国)(青)(年)(报)(:我)(国)(从)(“九)(五)(”时)(期)(就)(开)(始)(探)(索)(个)(税)(改)(革)(,然)(而)(迄)(今)(,虽)(然)(各)(方)(都)(对)(个)(税)(改)(革)(进)(行)(了)(广)(泛)(深)(入)(的)(探)(讨)(,但)(却)(未)(有)(突)(破)(性)(的)(进)(展)(。您)(认)(为)(个)(税)(改)(革)(的)(阻)(力)(主)(要)(有)(哪)(些)(?
  施)(正)(文)(:个)(税)(改)(革)(没)(有)(实)(现)(突)(破)(性)(进)(展)(的)(原)(因)(有)(三)(个)(。其)(一)(,我)(们)(应)(赋)(予)(个)(人)(所)(得)(税)(什)(么)(样)(的)(功)(能)(,这)(一)(点)(没)(有)(达)(成)(共)(识)(。个)(税)(到)(底)(是)(应)(该)(增)(加)(财)(政)(收)(入)(?还)(是)(应)(该)(调)(节)(社)(会)(财)(富)(的)(分)(配)(?虽)(然)(这)(两)(者)(都)(是)(个)(税)(所)(具)(备)(的)(功)(能)(,但)(是)(两)(者)(如)(何)(平)(衡)(,侧)(重)(哪)(一)(方)(面)(,这)(些)(并)(没)(有)(形)(成)(精)(准)(的)(共)(识)(。
  其)(二)(,个)(人)(所)(得)(税)(在)(分)(配)(公)(平)(上)(到)(底)(能)(发)(挥)(什)(么)(样)(的)(作)(用)(还)(有)(待)(考)(量)(。如)(果)(调)(节)(力)(度)(过)(大)(,可)(能)(会)(对)(经)(济)(发)(展)(造)(成)(损)(害)(,导)(致)(资)(本)(、技)(术)(、人)(员)(外)(流)(。这)(目)(前)(也)(是)(我)(们)(的)(一)(个)(困)(惑)(。在)(经)(济)(全)(球)(化)(的)(背)(景)(下)(,资)(本)(、技)(术)(、人)(员)(是)(没)(有)(国)(界)(的)(,各)(国)(之)(间)(的)(税)(制)(存)(在)(竞)(争)(关)(系)(,一)(个)(国)(家)(税)(收)(政)(策)(的)(制)(定)(,已)(经)(不)(是)(关)(起)(门)(来)(自)(己)(讨)(论)(的)(事)(情)(,要)(考)(虑)(到)(国)(际)(税)(收)(环)(境)(。
  第)(三)(,从)(理)(论)(层)(面)(来)(讲)(,政)(府)(到)(底)(应)(该)(对)(收)(入)(分)(配)(进)(行)(怎)(样)(的)(调)(节)(?政)(府)(在)(这)(方)(面)(有)(多)(大)(的)(功)(能)(?市)(场)(能)(否)(解)(决)(收)(入)(分)(配)(的)(问)(题)(?分)(配)(问)(题)(是)(在)(二)(次)(分)(配)(中)(出)(现)(,还)(是)(在)(一)(次)(分)(配)(中)(问)(题)(更)(突)(出)(?这)(些)(问)(题)(也)(没)(有)(形)(成)(共)(识)(上)(的)(最)(大)(公)(约)(数)(。
  最)(后)(,个)(税)(作)(为)(重)(要)(税)(种)(,因)(为)(覆)(盖)(的)(人)(群)(广)(,影)(响)(面)(大)(,故)(而)(在)(其)(他)(税)(种)(之)(后)(才)(开)(始)(改)(革)(。营)(业)(税)(改)(增)(值)(税)(后)(更)(加)(突)(出)(了)(个)(税)(改)(革)(的)(重)(要)(性)(,这)(也)(是)(个)(税)(改)(革)(不)(断)(被)(提)(及)(但)(仍)(没)(有)(突)(破)(性)(进)(展)(的)(原)(因)(。
  中)(国)(青)(年)(报)(:有)(消)(息)(称)(,个)(税)(改)(革)(将)(实)(行)(分)(类)(与)(综)(合)(相)(结)(合)(的)(改)(革)(方)(向)(,目)(的)(是)(为)(了)(避)(免)(目)(前)(分)(类)(征)(收)(产)(生)(的)(问)(题)(,那)(么)(分)(类)(征)(收)(主)(要)(有)(哪)(些)(弊)(端)(?
  施)(正)(文)(:分)(类)(税)(制)(是)(以)(效)(率)(为)(优)(先)(,在)(公)(平)(性)(方)(面)(有)(所)(不)(足)(。首)(先)(,现)(行)(个)(人)(所)(得)(税)(法)(将)(个)(人)(所)(得)(分)(为)(11类)(,每)(类)(所)(得)(的)(扣)(除)(标)(准)(、适)(用)(税)(率)(和)(计)(税)(方)(法)(都)(不)(同)(,导)(致)(不)(同)(所)(得)(之)(间)(的)(税)(负)(不)(公)(平)(,同)(时)(还)(为)(纳)(税)(人)(通)(过)(转)(换)(所)(得)(类)(别)(进)(行)(避)(税)(提)(供)(了)(空)(间)(。
  其)(次)(,税)(率)(结)(构)(也)(不)(合)(理)(,工)(资)(薪)(金)(所)(得)(的)(累)(进)(税)(率)(高)(于)(利)(息)(、股)(息)(、红)(利)(、特)(许)(使)(用)(费)(等)(资)(本)(所)(得)(适)(用)(比)(例)(税)(率)(,导)(致)(劳)(动)(所)(得)(的)(税)(负)(有)(时)(会)(高)(于)(非)(劳)(动)(所)(得)(。45%的)(最)(高)(边)(际)(税)(率)(不)(仅)(税)(负)(过)(高)(,降)(低)(工)(作)(积)(极)(性)(,由)(于)(征)(管)(难)(度)(大)(,其)(实)(际)(征)(收)(效)(果)(也)(不)(佳)(,反)(而)(使)(高)(工)(薪)(者)(税)(负)(降)(低)(。
  再)(者)(,现)(行)(费)(用)(扣)(除)(没)(有)(考)(虑)(纳)(税)(人)(赡)(养)(情)(况)(、健)(康)(状)(况)(、住)(房)(情)(况)(等)(家)(庭)(负)(担)(因)(素)(,而)(是)(采)(用)(“一)(刀)(切)(”的)(办)(法)(,没)(有)(体)(现)(每)(个)(纳)(税)(人)(的)(个)(性)(化)(要)(求)(。
  最)(后)(,征)(管)(能)(力)(欠)(缺)(,进)(一)(步)(放)(大)(了)(税)(制)(本)(身)(的)(缺)(陷)(,导)(致)(个)(人)(所)(得)(税)(出)(现)(了)(“逆)(向)(调)(节)(”。由)(于)(工)(资)(薪)(金)(所)(得)(收)(入)(透)(明)(,实)(行)(代)(扣)(代)(缴)(,征)(管)(较)(为)(到)(位)(;而)(高)(收)(入)(者)(的)(收)(入)(多)(为)(利)(息)(、股)(息)(、财)(产)(转)(让)(所)(得)(等)(资)(本)(所)(得)(,收)(入)(渠)(道)(多)(而)(隐)(蔽)(,在)(源)(头)(的)(把)(控)(上)(比)(劳)(动)(所)(得)(难)(度)(大)(,偷)(逃)(税)(的)(问)(题)(比)(较)(严)(重)(。征)(管)(执)(法)(中)(的)(不)(平)(等)(,出)(现)(了)(富)(人)(比)(穷)(人)(少)(纳)(税)(的)(情)(况)(。
  对)(于)(综)(合)(征)(收)(中)(生)(计)(费)(用)(扣)(除)(,应)(当)(摒)(弃)(现)(行)(“一)(刀)(切)(”的)(定)(额)(或)(定)(率)(扣)(除)(制)(度)(
  中)(国)(青)(年)(报)(:实)(行)(分)(类)(与)(综)(合)(相)(结)(合)(的)(混)(合)(税)(制)(之)(后)(,如)(何)(调)(整)(贫)(富)(差)(距)(?
  施)(正)(文)(:从)(税)(收)(理)(论)(上)(来)(说)(,不)(同)(税)(种)(作)(为)(政)(策)(工)(具)(在)(收)(入)(分)(配)(和)(结)(构)(调)(整)(中)(的)(作)(用)(是)(以)(其)(收)(入)(规)(模)(为)(基)(础)(的)(,如)(果)(个)(人)(所)(得)(税)(的)(收)(入)(规)(模)(很)(小)(,即)(使)(其)(全)(部)(由)(高)(收)(入)(阶)(层)(负)(担)(,对)(整)(个)(收)(入)(分)(配)(调)(节)(作)(用)(也)(有)(限)(。目)(前)(我)(国)(个)(人)(所)(得)(税)(规)(模)(偏)(小)(,比)(重)(偏)(低)(,征)(收)(面)(偏)(窄)(,调)(节)(力)(度)(非)(常)(有)(限)(,严)(重)(制)(约)(了)(其)(收)(入)(分)(配)(功)(能)(的)(发)(挥)(,也)(不)(能)(起)(到)(调)(节)(经)(济)(的)(内)(在)(稳)(定)(器)(功)(能)(。
  我)(认)(为)(,改)(革)(之)(后)(,我)(国)(的)(个)(人)(所)(得)(税)(将)(在)(公)(平)(上)(发)(挥)(主)(要)(作)(用)(。在)(分)(类)(与)(综)(合)(相)(结)(合)(的)(混)(合)(税)(制)(下)(,劳)(动)(所)(得)(会)(被)(纳)(入)(综)(合)(征)(收)(。未)(来)(的)(改)(革)(,我)(们)(将)(会)(对)(劳)(动)(所)(得)(实)(行)(综)(合)(征)(收)(,我)(建)(议)(这)(部)(分)(所)(得)(的)(最)(高)(边)(际)(税)(率)((边)(际)(税)(率)(指)(征)(税)(对)(象)(数)(额)(的)(增)(量)(中)(税)(额)(所)(占)(的)(比)(率)(——编)(者)(注)()应)(降)(到)(30%。目)(前)(的)(最)(高)(边)(际)(税)(率)(是)(45%,造)(成)(的)(后)(果)(是)(税)(率)(太)(高)(征)(不)(到)(,反)(向)(刺)(激)(逃)(税)(,移)(民)(避)(税)(。如)(果)(我)(们)(能)(把)(最)(高)(边)(际)(税)(率)(降)(下)(来)(,就)(能)(提)(高)(纳)(税)(的)(遵)(从)(度)(,降)(低)(税)(务)(风)(险)(,实)(际)(上)(高)(收)(入)(人)(群)(缴)(的)(税)(更)(多)(。
  其)(次)(,还)(要)(减)(轻)(中)(低)(收)(入)(者)(的)(税)(负)(。目)(前)(,工)(资)(薪)(金)(所)(得)(应)(税)(额)(在)(1500元)(以)(下)(才)(能)(适)(用)(3%的)(税)(率)(,使)(用)(范)(围)(过)(窄)(,将)(来)(我)(们)(可)(以)(把)(3%的)(适)(用)(范)(围)(扩)(大)(,比)(如)(说)(4000元)(以)(下)(都)(可)(适)(用)(,让)(低)(收)(人)(者)(的)(税)(负)(更)(低)(。
  目)(前)(的)(个)(税)(制)(度)(之)(所)(以)(在)(调)(节)(分)(配)(上)(不)(力)(,主)(要)(是)(因)(为)(制)(度)(不)(能)(落)(地)(,不)(能)(实)(际)(操)(作)(,形)(式)(上)(似)(乎)(调)(节)(力)(度)(很)(大)(,现)(实)(当)(中)(不)(仅)(调)(节)(不)(到)(,还)(会)(出)(现)(反)(向)(的)(问)(题)(,所)(以)(改)(革)(后)(的)(税)(收)(制)(度)(一)(定)(要)(落)(地)(。
  中)(国)(青)(年)(报)(:是)(否)(会)(降)(低)(劳)(动)(所)(得)(税)(负)(,提)(高)(资)(本)(所)(得)(税)(负)(?
  施)(正)(文)(:前)(面)(讲)(到)(,一)(个)(国)(家)(税)(收)(政)(策)(的)(制)(定)(,不)(仅)(要)(考)(虑)(分)(配)(公)(平)(,还)(要)(考)(虑)(提)(升)(国)(家)(税)(制)(的)(竞)(争)(力)(,考)(虑)(对)(经)(济)(发)(展)(的)(作)(用)(以)(及)(征)(管)(的)(可)(行)(性)(,从)(而)(采)(用)(有)(差)(异)(的)(税)(收)(政)(策)(。
  从)(全)(球)(看)(,各)(个)(国)(家)(之)(所)(以)(对)(资)(本)(所)(得)(使)(用)(较)(低)(的)(税)(率)(,一)(是)(从)(经)(济)(效)(率)(考)(虑)(。资)(本)(是)(社)(会)(经)(济)(发)(展)(的)(基)(础)(,是)(经)(济)(增)(长)(的)(重)(要)(要)(素)(,解)(决)(的)(是)(把)(整)(个)(蛋)(糕)(做)(大)(的)(问)(题)(,没)(有)(经)(济)(的)(发)(展)(,贫)(困)(问)(题)(、公)(平)(问)(题)(也)(解)(决)(不)(了)(。第)(二)(,要)(考)(虑)(到)(各)(个)(国)(家)(税)(制)(的)(竞)(争)(关)(系)(。目)(前)(,各)(个)(国)(家)(对)(资)(本)(所)(得)(都)(使)(用)(较)(低)(的)(税)(率)(,特)(别)(是)(对)(长)(期)(资)(本)(投)(资)(,都)(提)(供)(比)(较)(优)(惠)(的)(税)(率)(。在)(这)(种)(情)(况)(下)(,如)(果)(我)(国)(对)(资)(本)(所)(得)(征)(收)(较)(高)(的)(税)(率)(,就)(容)(易)(造)(成)(资)(本)(、技)(术)(、人)(员)(外)(流)(。
  中)(国)(青)(年)(报)(:同)(样)(的)(收)(入)(水)(平)(在)(不)(同)(的)(地)(方)(购)(买)(力)(并)(不)(一)(样)(,个)(人)(所)(得)(税)(是)(否)(会)(考)(虑)(地)(区)(差)(异)(,设)(定)(富)(有)(弹)(性)(的)(税)(率)(?
  施)(正)(文)(:这)(个)(是)(不)(宜)(采)(用)(的)(。个)(人)(所)(得)(税)(的)(税)(基)(高)(度)(是)(流)(动)(的)(,税)(收)(政)(策)(必)(须)(要)(高)(度)(统)(一)(,才)(能)(促)(进)(全)(国)(统)(一)(市)(场)(的)(形)(成)(以)(及)(人)(员)(、技)(术)(、资)(本)(的)(流)(动)(。
  中)(国)(青)(年)(报)(:我)(国)(区)(域)(之)(间)(、城)(乡)(之)(间)(、一)(线)(大)(城)(市)(与)(二)(三)(线)(城)(市)(之)(间)(发)(展)(不)(平)(衡)(,赡)(养)(老)(人)(的)(支)(出)(、子)(女)(教)(育)(支)(出)(以)(及)(按)(揭)(贷)(款)(利)(息)(支)(出)(都)(会)(存)(在)(较)(大)(差)(异)(,每)(个)(家)(庭)(所)(要)(承)(受)(的)(实)(际)(负)(担)(难)(以)(把)(握)(,这)(给)(税)(前)(扣)(除)(带)(来)(了)(极)(大)(的)(核)(算)(困)(难)(,改)(革)(中)(的)(税)(前)(扣)(除)(标)(准)(如)(何)(把)(握)(?
  施)(正)(文)(:费)(用)(扣)(除)(制)(度)(的)(核)(心)(是)(生)(计)(费)(用)(扣)(除)(,是)(纳)(税)(人)(维)(持)(基)(本)(生)(活)(所)(支)(付)(的)(费)(用)(。我)(国)(对)(于)(综)(合)(征)(收)(中)(生)(计)(费)(用)(扣)(除)(,应)(当)(摒)(弃)(现)(行)(“一)(刀)(切)(”的)(定)(额)(或)(定)(率)(扣)(除)(制)(度)(,采)(用)(基)(础)(扣)(除)(和)(特)(别)(扣)(除)(相)(结)(合)(的)(个)(别)(扣)(除)(法)(,以)(反)(映)(纳)(税)(人)(的)(实)(际)(情)(况)(,体)(现)(“以)(人)(为)(本)(”精)(神)(。
  具)(体)(来)(讲)(,基)(础)(扣)(除)(是)(维)(持)(个)(人)(基)(本)(生)(计)(费)(用)(的)(扣)(除)(,以)(个)(人)(为)(单)(位)(确)(定)(扣)(除)(数)(额)(。基)(础)(扣)(除)(除)(了)(个)(人)(基)(础)(扣)(除)(,还)(包)(括)(抚)(养)(基)(础)(扣)(除)(,即)(纳)(税)(人)(个)(人)(抚)(养)(小)(孩)(和)(赡)(养)(老)(人)(的)(扣)(除)((无)(工)(作)(配)(偶)(也)(适)(用)(抚)(养)(扣)(除)(),并)(应)(当)(适)(用)(与)(个)(人)(基)(础)(扣)(除)(相)(同)(的)(标)(准)(。比)(如)(联)(合)(申)(报)(纳)(税)(的)(一)(对)(夫)(妇)(抚)(养)(了)(一)(个)(孩)(子)(,则)(他)(们)(可)(以)(得)(到)(3份)(基)(础)(扣)(除)(。
  在)(标)(准)(的)(把)(控)(上)(,基)(础)(扣)(除)(标)(准)(应)(当)(遵)(循)(最)(低)(生)(活)(费)(用)(不)(课)(税)(原)(则)(,为)(了)(使)(最)(低)(生)(活)(费)(用)(量)(化)(,应)(当)(对)(居)(民)(基)(本)(消)(费)(支)(出)(进)(行)(统)(计)(调)(查)(和)(科)(学)(测)(算)(,为)(基)(础)(扣)(除)(标)(准)(的)(确)(定)(提)(供)(实)(证)(依)(据)(。
  特)(别)(扣)(除)((专)(项)(扣)(除)()是)(考)(虑)(纳)(税)(人)(个)(人)(和)(家)(庭)(特)(殊)(情)(况)(的)(社)(会)(福)(利)(性)(扣)(除)(,包)(括)(经)(营)(性)(扣)(除)(、缴)(纳)(的)(社)(会)(保)(障)(费)(用)(、大)(病)(医)(疗)(支)(出)(中)(个)(人)(承)(担)(的)(部)(分)(、全)(日)(制)(教)(育)(学)(费)(支)(出)(、住)(房)(贷)(款)(利)(息)(或)(租)(金)(支)(出)(等)(。另)(外)(,纳)(税)(人)(发)(生)(的)(与)(雇)(佣)(活)(动)(有)(关)(的)(费)(用)(,例)(如)(交)(通)(通)(讯)(费)(用)(、寻)(找)(工)(作)(费)(用)(、没)(有)(被)(报)(销)(的)(商)(业)(费)(用)(、为)(提)(升)(劳)(动)(技)(能)(而)(参)(加)(教)(育)(培)(训)(支)(付)(的)(费)(用)(等)(,也)(应)(当)(包)(括)(在)(特)(别)(扣)(除)(之)(内)(。
  为)(了)(寻)(求)(公)(平)(和)(效)(率)(的)(统)(一)(,对)(于)(特)(别)(扣)(除)(可)(以)(借)(鉴)(美)(国)(的)(做)(法)(,由)(纳)(税)(人)(选)(择)(适)(用)(标)(准)(扣)(除)(或)(分)(项)(扣)(除)(。标)(准)(扣)(除)(具)(有)(统)(一)(的)(扣)(除)(限)(额)(,不)(需)(要)(纳)(税)(人)(提)(供)(凭)(证)(;分)(项)(扣)(除)(需)(要)(逐)(项)(列)(出)(支)(出)(费)(用)(,并)(提)(供)(相)(应)(凭)(据)(。这)(样)(通)(过)(实)(行)(综)(合)(税)(制)(改)(革)(,大)(幅)(度)(提)(高)(费)(用)(扣)(除)(标)(准)(,将)(大)(多)(数)(工)(薪)(阶)(层)(排)(除)(在)(纳)(税)(人)(之)(外)(,对)(高)(收)(入)(者)(实)(行)(自)(行)(申)(报)(。
  分)(类)(与)(综)(合)(征)(收)(方)(式)(相)(结)(合)(之)(后)(,纳)(税)(人)(需)(要)(自)(行)(申)(报)(
  中)(国)(青)(年)(报)(:不)(少)(人)(表)(示)(对)(个)(税)(的)(去)(向)(不)(清)(楚)(,改)(革)(之)(后)(如)(何)(做)(到)(更)(加)(公)(开)(透)(明)(?
  施)(正)(文)(:分)(类)(与)(综)(合)(征)(收)(方)(式)(相)(结)(合)(之)(后)(,纳)(税)(人)(需)(要)(自)(行)(申)(报)(,直)(接)(和)(税)(务)(机)(关)(联)(系)(,将)(会)(更)(加)(关)(注)(自)(己)(的)(纳)(税)(状)(况)(和)(我)(国)(的)(税)(收)(政)(策)(。不)(仅)(关)(注)(到)(征)(收)(是)(否)(做)(到)(公)(平)(,还)(将)(关)(注)(税)(收)(的)(使)(用)(情)(况)(以)(及)(效)(果)(。所)(有)(纳)(税)(人)(都)(有)(权)(利)(对)(政)(府)(收)(支)(活)(动)(进)(行)(监)(督)(,这)(就)(要)(求)(我)(们)(加)(快)(政)(府)(改)(革)(,做)(到)(预)(算)(更)(加)(规)(范)(透)(明)(,财)(政)(资)(金)(的)(使)(用)(也)(要)(更)(加)(高)(效)(,向)(民)(生)(财)(政)(转)(型)(。
  财)(税)(制)(度)(是)(提)(升)(国)(家)(治)(理)(水)(平)(的)(核)(心)(工)(具)(,通)(过)(直)(接)(税)(让)(公)(民)(参)(与)(到)(公)(共)(活)(动)(中)(,行)(使)(其)(公)(民)(权)(利)(。财)(税)(是)(国)(家)(治)(理)(的)(基)(础)(和)(支)(柱)(,是)(我)(们)(国)(家)(走)(向)(现)(代)(化)(、法)(治)(化)(的)(突)(破)(口)(,在)(未)(来)(的)(改)(革)(中)(扮)(演)(一)(个)(关)(键)(角)(色)(。
  中)(国)(青)(年)(报)(:实)(行)(分)(类)(与)(综)(合)(相)(结)(合)(的)(个)(税)(计)(征)(需)(要)(建)(立)(完)(善)(的)(个)(人)(信)(息)(平)(台)(、进)(一)(步)(提)(高)(征)(管)(水)(平)(,我)(国)(目)(前)(是)(否)(具)(备)(相)(应)(的)(条)(件)(?
  施)(正)(文)(:个)(税)(改)(革)(真)(正)(实)(行)(恐)(怕)(需)(要)(3到)(5年)(时)(间)(。如)(果)(在)(这)(段)(时)(间)(内)(,我)(们)(各)(方)(面)(的)(工)(作)(做)(得)(扎)(实)(,我)(认)(为)(是)(能)(具)(备)(相)(应)(条)(件)(的)(。
  首)(先)(,税)(收)(征)(管)(法)(要)(修)(订)(。个)(人)(所)(得)(税)(是)(最)(大)(的)(直)(接)(税)(,直)(接)(税)(改)(革)(的)(难)(度)(、影)(响)(的)(深)(度)(和)(广)(度)(非)(常)(大)(。个)(税)(征)(收)(需)(要)(掌)(握)(大)(量)(的)(涉)(税)(信)(息)(,监)(控)(难)(度)(也)(很)(大)(,要)(求)(政)(府)(具)(有)(较)(高)(的)(治)(理)(水)(准)(。现)(行)(的)(税)(收)(征)(管)(法)(没)(有)(建)(立)(第)(三)(方)(涉)(税)(信)(息)(提)(供)(制)(度)(,税)(收)(征)(管)(法)(的)(修)(订)(还)(需)(要)(一)(两)(年)(时)(间)(,如)(果)(在)(2017年)(能)(通)(过)(,就)(已)(经)(非)(常)(理)(想)(。个)(税)(改)(革)(一)(定)(是)(在)(税)(收)(征)(管)(法)(实)(施)(之)(后)(进)(行)(。
  其)(次)(,建)(立)(个)(人)(的)(纳)(税)(人)(识)(别)(号)(和)(第)(三)(方)(涉)(税)(信)(息)(提)(供)(制)(度)(。在)(我)(们)(的)(税)(收)(征)(管)(法)(里)(就)(有)(纳)(税)(人)(识)(别)(号)(,原)(来)(只)(是)(适)(用)(于)(企)(业)(,将)(来)(要)(扩)(大)(到)(自)(然)(人)(。目)(前)(我)(们)(的)(个)(税)(主)(要)(是)(代)(扣)(代)(缴)(,将)(来)(要)(实)(行)(直)(接)(税)(,如)(果)(达)(到)(纳)(税)(标)(准)(,要)(求)(纳)(税)(人)(自)(己)(申)(报)(。识)(别)(号)(是)(个)(人)(终)(身)(不)(变)(的)(、唯)(一)(的)(号)(码)(,用)(来)(归)(集)(个)(人)(的)(两)(类)(信)(息)(,一)(是)(个)(人)(的)(基)(本)(信)(息)(,包)(括)(姓)(名)(、年)(龄)(、住)(址)(等)(。二)(是)(税)(基)(信)(息)(,包)(括)(各)(类)(收)(入)(、财)(产)(等)(,这)(两)(类)(信)(息)(都)(要)(归)(集)(到)(纳)(税)(人)(识)(别)(号)(中)(。识)(别)(号)(通)(过)(多)(种)(途)(径)(归)(集)(个)(人)(信)(息)(,包)(括)(纳)(税)(人)(申)(报)(、扣)(缴)(义)(务)(人)(提)(供)(、第)(三)(方)(提)(供)(、支)(付)(方)(提)(供)(以)(及)(工)(商)(、海)(关)(、不)(动)(产)(部)(门)(、金)(融)(机)(构)(等)(提)(供)(。这)(些)(信)(息)(可)(以)(共)(享)(,最)(后)(都)(要)(汇)(集)(到)(税)(务)(机)(关)(,税)(务)(机)(关)(建)(立)(纳)(税)(人)(个)(人)(账)(户)(,这)(些)(信)(息)(都)(放)(在)(个)(人)(账)(户)(中)(,然)(后)(进)(行)(分)(类)(和)(综)(合)(的)(计)(征)(。税)(务)(机)(关)(应)(当)(抓)(紧)(建)(立)(个)(人)(收)(入)(财)(产)(信)(息)(工)(作)(机)(构)(,实)(质)(性)(地)(着)(手)(开)(展)(基)(础)(工)(作)(。
  个)(人)(税)(号)(可)(以)(有)(效)(避)(免)(偷)(税)(漏)(税)(现)(象)(,将)(来)(还)(要)(要)(求)(纳)(税)(人)(在)(经)(济)(活)(动)(当)(中)(用)(到)(识)(别)(号)(,包)(括)(签)(订)(合)(同)(、购)(买)(保)(险)(、领)(取)(社)(保)(、买)(房)(等)(都)(要)(使)(用)(识)(别)(号)(。这)(样)(一)(个)(制)(度)(的)(建)(立)(,不)(通)(过)(法)(律)(来)(规)(范)(强)(制)(实)(施)(是)(不)(行)(的)(,税)(收)(征)(管)(法)(修)(订)(草)(案)(里)(已)(经)(提)(到)(了)(这)(个)(问)(题)(。
  另)(一)(方)(面)(,目)(前)(我)(们)(的)(信)(息)(碎)(片)(化)(、信)(息)(孤)(岛)(、各)(自)(为)(政)(的)(现)(象)(阻)(碍)(了)(政)(府)(职)(能)(的)(有)(效)(行)(使)(。所)(以)(目)(前)(在)(推)(进)(政)(府)(信)(息)(建)(设)(,这)(就)(为)(个)(税)(改)(革)(提)(供)(了)(条)(件)(。个)(税)(改)(革)(对)(政)(府)(改)(革)(提)(出)(了)(要)(求)(,由)(于)(这)(种)(互)(动)(的)(、整)(体)(的)(改)(革)(的)(推)(动)(,未)(来)(的)(个)(税)(改)(革)(并)(不)(难)(。从)(信)(息)(技)(术)(的)(角)(度)(来)(看)(,个)(人)(的)(涉)(税)(信)(息)(都)(可)(以)(集)(中)(起)(来)(实)(现)(信)(息)(共)(享)(,我)(们)(目)(前)(之)(所)(以)(没)(有)(做)(到)(,主)(要)(是)(牵)(涉)(到)(部)(门)(利)(益)(,政)(府)(改)(革)(没)(有)(到)(位)(,行)(政)(协)(助)(制)(度)(没)(有)(建)(立)(起)(来)(,是)(我)(们)(法)(治)(建)(设)(滞)(后)(。这)(个)(问)(题)(是)(可)(以)(改)(变)(的)(,所)(以)(我)(们)(要)(义)(无)(反)(顾)(地)(推)(进)(改)(革)(。我)(们)(的)(中)(央)(决)(策)(层)(在)(这)(方)(面)(有)(很)(高)(的)(执)(行)(力)(,这)(都)(有)(助)(于)(推)(进)(问)(题)(的)(解)(决)(。
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