星云棋牌官网下载

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                      全面二孩政策下个税问题和解决建议

                      时间:2018-06-26 来源:现代营销 作者:王娇娇 本文字数:2247字

                        摘    要: 星云棋牌官网下载“全面二孩政策”实施后, 引起社会各界广泛热议, 特别是针对如何解决个人所得税存在问题成为了各专家学者关注的焦点。个人所得税改革是助力全面二孩政策顺利推行的奠基石, 我国多年来一直实行计划生育政策, 对于全面二孩政策下个人所得税改革方面的研究起步较晚, 改革经验也较少。本文在对全面二孩政策与个人所得税制度简要介绍的基础上, 分析全面二孩政策下个人所得税存在的问题, 并提出减免部分个人所得税、提高个人所得税起征点、改变征收模式、健全税收征管体系、差别化费用扣除等建议, 以期大力助推全面二孩政策的实施。

                        关键词:星云棋牌官网下载 全面二孩; 个人所得税; 个性化费用扣除;

                        一、引言

                      星云棋牌官网下载   JINJINIANLAI, WOGUODERENKOUZHENGCEZAIBUDUANDIAOZHENG。ZICHUSHIDEJIANGJIHUASHENGYUZUOWEIJIBENGUOCEJINXINGSHISHI, ZHIJINSHIQUANMIANERHAIZHENGCEDELUODI。SANSHIYUNIANDESHIJIANLI, CONG“SHENGYIGE”BIANWEI“SHENGLIANGGE”, KANSIZHISHIHAIZIZAISHULIANGSHANGZENGJIAYIGE, JINJINCHANSHENGLELIANGDEBIANHUAWENTI, QUEZAIRENKOUSHENGYUZHENGCEFANGMIANFASHENGLEZHIDEBIANGE。BENWENZHUYAOTONGGUOQUANMIANBAWOERHAIZHENGCEYUGERENSUODESHUIDENEIRONGYAOQIU, TANSUOWOGUOXIANXINGGESHUISHUIZHICHANSHENGDEWENTI, BINGZHUANXIANGZHENDUIRENKOUZHENGCEXIAGESHUIDEJUTIGAIGEFANGSHIFANGFA、LIBIQUSHEJIYUYIDINGDEKEXINGXINGDEJIANYI。CONGERDUIQUANMIANLUOSHIERHAIZHENGCEDEYAOQIU, DALIZHUTUIQUANMIANERHAIZHENGCEDESHISHI, JIANGSHUISHOUYOUHUI、GAIGEHONGLIHUIJIQIANJIAWANHUDEJUTITUJINGJINXINGJINYIBUTANTAO。

                        二、“全面二孩”政策概述

                        JIHUASHENGYUYU20SHIJI80NIANDAIBEIDINGWEIWEIWOGUODEYIXIANGJIBENGUOCE, BINGYU2009NIANWOGUOZHENGSHICHUTAIXIANGGUANFALV, JIANGWANHUN、WANYU、SHAOSHENG、YOUSHENGTISHANGFALVRICHENG。2011NIANZAIWOGUOZHAOKAIDESHIBAJIESANZHONGQUANHUIZHONG, ZAIYICIDIAOZHENGRENKOUZHENGCE, TUIXINGGUIDINGFUQISHUANGFANGZHONGRUGUOQIZHONGYIRENSHIDUSHENGZINV, NEIMEZHEIDUIFUQIJIKEYUYOULIANGGEHAIZIDE“DANDUERHAIZHENGCE”。ZHIDAO2015NIANDANGDESHIBAJIEWUZHONGQUANHUIDEZHAOKAI, HUIYIGONGBAODISANCITICHULERENKOUDIAOZHENGZHENGCE, QUANMIANERTAIZHENGCEZHENGSHICHUTAI。GONGBAOZHICHU, CONG2016NIANYUANDANQIJIANGSHIXING“QUANMIANERHAI”ZHENGCE, YIFANGMIANRENGXUJIANCHIJIHUASHENGYUDEJIBENGUOCEBUBIAN, LINGYIFANGMIANGENGJINYIBUDIWANSHANWOGUORENKOUFAZHANZHANLVE。ZHICI, XUANGAOZHEWOGUOQUANMIANERHAISHIDAIDEDAOLAI, ZAIWOGUOTUIXINGLESANSHIYUNIANDEDUSHENGZINVZHENGCECONGLISHIWUTAIZHUJIANDANCHU。ZAISHENGYUYIYUANCHIXUZOUDIDEQINGJINGXIA, QUANMIANERHAIZHENGCEDETUIXING, SHIJIJIYINGDUIWOGUOMIANLINDERENKOULAOLINGHUA、RENKOUJIEGOUSHIHENGYIJILAODONGLIBUZUWENTIDEYOUXIAOJUCUO, DUIJIATINGDUIYUWEILAISHENGYUJUECEDEXUANZEYOUZHEJUZUQINGZHONGDEYIYI。

                      全面二孩政策下个税问题和解决建议

                        三、全面二孩政策下个人所得税存在问题

                        (一) 税制不合理

                      星云棋牌官网下载   WOGUOXIANXINGGERENSUODESHUIZAIQUANMIANERHAIZHENGCEXIAZHUOJINJIANZHOUDEGENBENZHENGJIEZAIYUQISHUIZHIMOSHI。DANGQIANWOGUOSHIXINGDESHIFENLEIXINGZHENGSHOUZHIDU, JIDUIYUBUTONGLAIYUANHEXINGZHIDESHOURUANBUTONGBIAOZHUNHESHUILVLAIHUAFEN, XIANRANDUIYUDISHOURUZHELAISHUOZHEISHIBUGONGPINGDE。ZHIYOUTONGGUOZONGHEYUFENLEIXIANGJIEHEDESHUIZHIMOSHI, FUZHEDUOZHENG, PINZHESHAOZHENG, CAINENGCHONGFENFAHUIGERENSUODESHUIZUOYONG, JINKENENGDITIXIANSHUISHOUDEGONGPINGXINGYUANZE。

                        (二) 费用扣除僵化

                        GERENSUODESHUIKESHUIDUIXIANGWEIJUMINGERENSUODE, YOUYUGETIJUYOUCHAYI, MEIGEDIQUDESHOURUZHUANGKUANG、MEIWEIJUMINDESHIJISUODEBUJINXIANGTONG。TONGSHI, ZAIQUANMIANERHAIZHENGCESHIXINGQIJIAN, FEIYONGDEKOUCHUBINGWEIKAOLVDAOGETIDEHUNYINZHUANGKUANG、SHENGYUQINGKUANG、SHANYANGLAORENQINGKUANG, RUOJIXUCAIQUZHEIZHONG“YIDAOQIE”DETONGYIJIANGHUADEFEIYONGKOUCHUBIAOZHUN, BUJINBUNENGTUXIANSHUISHOUDEGONGPINGXING, QIEHUIJIADARUOSHIDIQUYUNASHUIRENDESHUIFUYALI, WUFATIXIANSHUISHOUSUOJUYOUDEDIAOJIESHOURUFENPEIDEZUOYONG。

                        (三) 征管体系缺位

                      星云棋牌官网下载   SHUISHOUYIKAODEBUJINJINSHISHUIWUBUMENDEZHENGSHOUGUANLI, GENGXUYAOSHEHUIGEBUMEN、GEJIEDEXIEDIAOPEIHE。KEXUEDEJISHUSHOUDUAN、JINGZHUNDEGUANLILUJING、QUANMIANDEFUGAIWANGLUO、YANGEDEJIANGUANTIXIDENGDOUSHIKESHUISUOXUYAODEYINGXINGZHIBIAO。RUGUOSHUIWUBUMENBUNENGQUANFANGWEIBAWOSHUIWUXINXI, JINRONGZUZHIBUNENGYOUXIAOPEIHESHUISHOUGUANLI, NEIMEGERENSUODESHUIDEGAIGEYUFAZHANXIANRANSHISHIZHANBUKAIDE, GENGHUANGLUNMIANDUIQUANMIANERHAIZHENGCETICHUDEKAOYAN。

                        四、全面二孩政策下个人所得税改革建议

                        (一) 减免部分个人所得税

                        “QUANMIANERHAI”ZHENGCEDEFANGKAIJIANGCONGNEILIZHUTUIGERENSUODESHUIDEZHIDUGAIGE, JIANSHUIZEJIANGTONGGUOWAILIQUDONGGERENSUODESHUIDEXIHUAWANSHAN。QUANMIANERHAIRANGJIATINGZHONGYUERSUOXUCHENGDANDEFEIYONGZENGJIA, NEIMERUGUOYAOTIXIANGERENSUODESHUIDEGONGPINGXING, ZEXUYAOCONGYUERJIAODUKAOLVZHIDUDEQINGXIE。JUTIKEYITONGGUOJIANMIANGERENJIAONADEWUXIANYIJINFEIYONG, QIEJIATINGYUERFEIYONGBUYUYIZHENGSHUI, JIANGDIJIATINGZHONGGERENSUODESHUISHUIFU, SHIYUYOUHAIZIDEJIATINGNENGGOUYONGYOUGENGDUODEKEZHIPEIFEIYONG, CONGERJIAKUAIGESHUIDESHUIZHIZHUANXINGYUBIANGE。

                        (二) 提高个税起征点

                        JIANGSHENGYUZHUANGKUANGBUTONGDEJIATING, LIYONGQIZHENGDIANBUTONGJINXINGFENLEIZHENGSHOU, ZEGENGNENGTIXIANSHUISHOUGONGPINGXING。TONGGUOBUTONGTIDUDEGESHUIQIZHENGDIAN, JIANGGESHUIYUERHAIZHENGCEYOUJIDILIANXIQILAI, YIFANGMIANGESHUIDEYOUHUIJIANQINGLEYUERJIATINGDESHUIFU, LINGYIFANGMIANZEGULIJIATINGSHENGYUERHAI, TUIDONGERTAIZHENGCEDELUOSHI, TONGSHILADONGQIANZAIJINGJIZENGZHANG。

                        (三) 健全税收征管体系

                      星云棋牌官网下载   DUIJIATINGDEZHENGGUANKEYITONGGUOHUJIZUOWEIGUANLIYIJU, ZAIYINXINGSHIXINGHUJIGERENRENZHENGGUANLIFUWU。TONGSHI, XUYAOLIYONGJINGQUEDEXINXIJISHUTIAOJIAN, TUOKUANSHUIWUBUMENJIESHOUXINXIDEWANGLUOQUDAO, SHIQUANSHEHUIGEJIANGUANBUMEN、JINRONGJIGOUKEYITONGLIHEZUO, SHIXIANKUABUMENXIEDIAOPEIHE, ZAIXINXINGSHIXIAXIANGSHUIWUBUMENTIGONGNASHUIXINXI。ZHEIWUYIDUIDANGQIANWOGUODESHUISHOUZHENGGUANTIXI, YIJIXIANGGUANXINXIJISHUTICHULEXINDETIAOZHAN。

                        五、结语:

                        GERENSUODESHUIDEGAIGEWENTI, ZHISHIQUANMIANERHAIHOUXUPEITAOZHENGCEZHONGDEBINGSHANYIJIAO, SHIJISHISHIQILAISUOYUDAODEJUTIWENTI, HUIBIBENWENFENXIDEYAOFUZADEDUO。DANWULUNRUHE, RUGUOZHENGCEDELUODIYUSHISHIXIANGYAOGAIBIAN“TOUTONGYITOU, JIAOTONGYIJIAO”DEBEIDONGWEIWENJUMIAN, BIXUCONGGENBENSHANGJIEJUELAIZIJIATINGDESHIJIXUQIUHESHEHUIGONGGONGFUWUZHIJIANDEMAODUN, CONGERDACHENGNEIWAIJIANXIU、BIAOBENJIANZHIDEZHUDONGCHUANGWENSILU。JIANGJUTIYIHUHUJIATINGLIYITONGSHEHUIDEGONGGONGFUWUYOUXIAODIQIANLIANQILAI, CONGRENMINDESHIJIFUZHICHUFA, YIJIATINGDEXIANSHIQINGKUANGWEIKAOLIANGZHUNZE, TONGCHOUJIANGU, JIZHONGFALI, CAINENGSHIZHENGCE、GAIGEZHUOYOUCHENGXIAO, BINGDEYIYUANMANLUOSHI。

                        参考文献

                        [1]彭希哲.实现全面二孩政策目标需要整体性的配套[J].探索, 2016, (1) :12~16.
                        [2]张晓青.单独二孩政策与全面二孩政策家庭生育意愿比较及启示[J].人口研究, 2016, (1) :55~56.

                        王娇娇.全面二孩政策下的个人所得税改革[J].现代营销(信息版),2019(07):213.
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