新个人所得税法的分析及税制模式选择研究  

Analysis of the New Personal Income Tax Law and Research on the Choice of Tax Mode

作　　者：景帅 高玲 JING Shuai;GAO Ling(Yunnan Open University,Kunming 650500,China)

机构地区：[1]云南开放大学,云南昆明650500

出　　处：《云南开放大学学报》2021年第4期121-125,共5页Journal of Yunnan Open University

基　　金：2019年度云南开放大学校级科学研究基金课题“新个税视角下结合年终一次性奖因素的综合所得纳税策划探讨”(19YNOU06)。

摘　　要：2018年,中华人民共和国个人所得税法经历第七次修订,是更加贴近民生、具有变革意义的一次修订。主要表现在一是实现了按月预缴、按年清算的方式,二是纳入了与老百姓息息相关的专项附加扣除内容,三是进一步提高的免征额(减除费用)。通过回顾我国个人所得税的发展历程,对个人所得税款修订前后变动进行比较,结合当前国情和民情,研究现行个人所得税征管机制,总结提炼个人所得税改革值得借鉴的方面。In 2018,the Personal Income Tax Law of the People’s Republic of China underwent the seventh revision,a transformative revision that is closer to people's livelihood.Its main content firstly is the realization of monthly prepayment and annual settlement,the second is the inclusion of special additional deductions that are closely related to the common people,and the third is the further increase of the exemption(deduction of fees).This paper summarizes and refines the aspects of personal income tax reform that are worth learning by reviewing the development history of personal income tax in China,comparing the changes before and after the revision,studying the current personal income tax collection and management mechanism from national and personal context.

关 键 词：个人所得税 税制 收入 调节 最优化选择 

分 类 号：F230[经济管理—会计学]