摘要
由于经济社会的不断发展,居民生活水平的显著提高,旧的个人所得税政策已经不再适应当前社会的需求,新一轮的个税改革应运而生。论文通过对新旧个税政策的对比,从征税对象、纳税人判定、税率结构、费用扣除标准及税收征管五大方面详细总结了新个人所得税法的主要变化,重点分析新个人所得税法所带来的影响,主要表现为:减税效应明显、自行申报成为新常态及更加关注社会民生、助力社会公平等,最后提出优化个税改革的几点思考及建议,其中,推动以家庭为单位的申报方式,不断完善费用扣除机制是今后个税改革的方向。
With the continuous development of economy and society,the living standard of people has improved significantly.The old individual income tax policy cannot adapt to the present social demand any more,consequently,a new round of reformation has risen.Based on the comparison of the new and old individual income tax policy,the paper comprehensively summarizes the main changes of the new individual income tax law from five aspects:tax object,judgment of taxpayers,tax rate structure,expense deduction standard,and tax administration,and emphatically analyzes the influence of the new individual income tax law,main show is:tax effect obviously,self tax declaration become the new normal and pay more attention to social livelihood of the people,boost social fairness,etc.Finally,this paper puts forward some thoughts and suggestions to optimize the reformation of personal income tax.Among them,the direction of personal income tax reform in the future is to promote the family-based declaration and constantly improve the expense deduction mechanism.
作者
余艺
曾百功
YU Yi;ZENG Bai-gong(Finance Department of Southwest University,Chongqing 400715,China;College of Engineering and Technology,Southwest University,Chongqing 400715,China)
出处
《中小企业管理与科技》
2020年第16期86-89,共4页
Management & Technology of SME
关键词
新个人所得税法
改革
变化
new individual income tax law
reformation
change
作者简介
余艺(1988-),女,重庆人,会计师,从事财政税收研究。
