我国个人所得税现状及对策.doc

摘 要 我国个人所得税制度是适应改革开放形势的需要，于1980年9月正式开征收的，至今已有20多年了。经过多年来的不懈努力，我国个人所得税征收管理得到不段进步，特别是对高收入者的调节不断加强。我国个人所得税在2010年度收入总量已达4837亿元，目前成为我国重要的第四大税种之一。与此同时，由于我国个人所得税征收范围广，与公民个人切身利益有着关联紧密，具有调节我国个人收入分配的重要职能，因而受到社会各界广泛关注。对于如何加强我国个人所得税的征收管理，如何合理发挥个人所得税组织收入调节高收入的作用，是当前我国税制改革和征管改革必须面对和解决的问题。 关键词：个人所得税；改革；平衡 Abstract Chinas personal income tax system is adapted to the situation of reform and opening up needs, in 1980 September officially opened the collection, has been more than 20 years. After years of unremitting efforts, Chinas personal income tax collection and management is not progress, especially the regulation to those with high income strengthening. Individual income tax of our country in the 2010 annual income gross already amounted to 483700000000 yuan, at present has become Chinas important fourth category. At the same time, because of our country individual income tax levy scope, and individual citizens vital interests are closely associated, with the regulation of personal income distribution in China s important function, has been widespread concern in the community. How to strengthen our countrys individual income tax collection and management, how to play a personal income tax revenue organization and regulation of high income, is the current Chinese tax system reform and administration reform must face and solve problems. Key words: motion control； autopilot； neural ；GIS 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc309304714 摘 要 PAGEREF _Toc309304714 \h I HYPERLINK \l _Toc309304715 Abstract PAGEREF _Toc309304715 \h II HYPERLINK \l _Toc309304716 第一章 绪论 PAGEREF _Toc309304716 \h 1 HYPERLINK \l _Toc309304720 第二章 现状 PAGEREF _Toc309304720 \h 2 HYPERLINK \l _Toc309304721 2.1 个人所得税的现状 PAGEREF _Toc309304721 \h 2 HYPERLINK \l _Toc309304722 2.2 个人所得税基本核算方法 PAGEREF _Toc309304722 \h 2 HYPERLINK \l _Toc309304723 2.3 个人所得税的个体户的计算 PAGEREF _Toc309304723 \h 2 HYPERLINK \l _Toc309304724 2.4 个人所得税中劳务报酬所 PAGEREF _Toc309304724 \h 3 HYPERLINK \l _Toc309304725 第三章 我国个人所得税存在