牛牛游戏厅安卓,{原始关键词}

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            当前位置: 代写一篇论文多少钱 > 法律论文 > 新《个人所得税法》下劳动者权益保护探析

            新《个人所得税法》下劳动者权益保护探析

            时间:2019-01-20 11:03作者:季洁
            本文导读:这是一篇关于新《个人所得税法》下劳动者权益保护探析的文章,近现代社会构建了以财富为中心,以市民社会和市场经济为基础的制度结构,财富承载了人的比较优势和社会需求信息,是社会成员的发展与整体社会的繁荣连结的纽带。

              摘    要: “公平”是税收环节开展与劳动关系平衡的交叉范畴,依附于人身属性以获取财产性利益的劳动者在个人所得税缴纳中占主体地位,工资薪金所得更是个人所得税的丰厚税源。新个税法由“分类税制”向“分类—综合并行二税制”模式转变,以实现对横向税负公平与纵向税负适度的保障,通过劳动性所得综合征税设置、综合所得税率调整、费用扣除标准设计三个主要方面调节劳动者权益杠杆,影射出对公民权利与义务的对等性追求。新个税改革无论在个税税制模式上抑或是税率级距设置上无不体现着对中低收入群体的福利关怀。

              关键词:牛牛游戏厅安卓,{原始关键词} 个人所得税; 劳动者权益; 综合征收; 税率级距; 个税扣除额;

              Abstract:  “Fairness”is the cross-category between the development of taxation links and the balance of labor relations. Laborers with personal attributes,who obtain property interests,occupy the main position in the payment of personal income tax. The income from wages and salaries is a rich tax source for personal income tax. The new tax law is transformed from the “classification tax system”to the “classification-integration parallel system”in order to achieve appropriate protection for horizontal tax burden fairness and vertical tax burden fairness. The laborer's equity leverage could be adjusted by comprehensive tax setting of labor income,comprehensive income tax rate adjustment and the standard design of fee deduction,reflecting the pursuit of equal rights for civil rights and obligations. The new reform of individual income tax could provide the welfare for the middle and low income groups in terms of the mode of individual income tax system and the setting of tax rate bracket.

              Keyword:牛牛游戏厅安卓,{原始关键词} personal income tax; laborer' s rights; comprehensive collection; tax rate bracket; tax deduction of personal income;

              JINXIANDAISHEHUIGOUJIANLEYICAIFUWEIZHONGXIN,YISHIMINSHEHUIHESHICHANGJINGJIWEIJICHUDEZHIDUJIEGOU,CAIFUCHENGZAILERENDEBIJIAOYOUSHIHESHEHUIXUQIUXINXI,SHISHEHUICHENGYUANDEFAZHANYUZHENGTISHEHUIDEFANRONGLIANJIEDENIUDAI。[1]CONGLAODONGGONGJIDELILUNJIAODUKAN,GERENSUODESHUIZHENGSHITONGGUOGAIBIANLAODONGZHESHIJIGONGZILVZHEIYICAIFUBIAOXIANXINGSHI,CONGERYINGXIANGLAODONGZHEDEZUIZHONGXINGWEIZUHE,SHIXIANGAIBIANLAODONGGONGJIDESHICHANGXINGWEIJIEGUO。YINCI,GERENSUODESHUIZUOWEIJIEGUOXINGSHUIZHONG,ZHENDUILAODONGZHE“GERENSUODE”ZHEIYIZHONGYAOSHENGJIYAOSUJINXINGZHENGSHUISHEJI,QIZHENGSHOUYAOSUDELUOJIXINGGUANLIANYINGZHEZHONGTIXIANLIANGNENGFUDANDEYUANZE,HUANJIEGAODISHOURUQUNTIDECHABIEJIJU,YICUJINSHEHUIZAICIFENPEIDEGONGPING。

              XIN《GERENSUODESHUIFA》YU2019NIAN1YUE1RIZHENGSHISHIXING,BINGYUTONGRISHIXINGDE《GERENSUODESHUIZHUANXIANGFUJIAKOUCHUZANXINGBANFA》、《GERENSUODESHUIFASHISHITIAOLI》XINGCHENGGESHUIZHENGGUANDEDUOZHONGBAOZHANG,XIANGJIAOYUZHIQIANLIUCIGESHUIXIUGAI,CICIGAIGEWANCHENGLECONG“DANCHUNFENLEISHUIZHI”XIANG“FENLEIYUZONGHEXIANGJIEHESHUIZHI”MOSHIDEGUODUXINGZHUANBIAN,TONGGUOLAODONGXINGSUODEZONGHEZHENGSHUISHEZHI、ZONGHESUODESHUILVDIAOZHENG、FEIYONGKOUCHUBIAOZHUNSHEJISANGEZHUYAOFANGMIANDIAOJIELAODONGZHEQUANYIGANGGAN,ZUIZHONGXINGCHENGJIANGDILAODONGZHESHUISHOUFUDAN、CUJINSHEHUILAODONGGONGJIDEYUQISHEHUISHOUYI。

              一、从个税模式谈劳动者权益保护

              个人所得税模式选择是个税改革中的重要部分,通过税基、税率等税制要素展现出税收对于劳动者实际所得的差异性调节作用,并体现着不同程度的社会公平效益。自1977年英国首征个人所得税以来,各国根据自身政策目的、社会财富承受力等因素发展形成了三种个税模式:即分类税制、综合税制和二元税制(亦称为分类综合所得税制、多元税制、混合税制)。各种税制在税基计算、税率制定等计税规则方面存在不同设计,深入影响着劳动者的基本所得和附加福利数额,因此也成为衡量劳动者生活指数的直接税种模式。基于此,个税模式的改变不应该是一个建立于情绪化的公平偏好或公众舆论导向的产物,而应该是一个缜密的理论分析和客观的实践总结的结果。[2]
             

            新《个人所得税法》下劳动者权益保护探析
             

              (一)个人应税所得与劳动所得的关系

              GENJUYINGSHUISUODEDEXINGZHI,GERENYINGSHUISUODEBAOKUOYAOSUBAOCHOUHEZHUANYISHOURU,XIANDAIJINGJIXUEJIANGLAODONGSUODEGUIYUYAOSUBAOCHOUZHIYILEIXING。[3]GERENYINGSHUISUODESHIYIGERENWEIDANWEIZAICHUCIFENPEIYUZAICIFENPEIZHONGQUDEDEBUFENCAICHANXINGNEIRONG,QIJIYUHUOQUSHEHUIGONGGONGFUWUDEMUDEWUCHANGFUZHUYUGUOJIACAIFU。LAODONGSUODEYUZIBENSUODEXIANGDUIYING,ZHIYILAODONGXINGSHIHUOQUDEJIAZHIHESHIYONGJIAZHIDEDUIJIASUODE。BUTONGYUGONGGONGBUMENZHUANYISHOURUYUSIRENBUMENZHUANYISHOURU,LAODONGSUODE、TOUZISUODEYIJIJINGYINGSUODEZAIGUOMINSHOURUDECHUCIFENPEIZHONGDEYITIXIAN,JIYUCIGONGXINGSANZHETONGGUISHUYUYAOSUBAOCHOUZHIZHONG(RUTU1SUOSHI)。

              图1 个人应税所得架构图
            图1 个人应税所得架构图

              LIZUYUQUDELAODONGSUODEDEJICHUXINGGUANXI,LAODONGSUODECONGJINGJIXUEJIAODUFENWEIGUYONGLAODONGSUODEYUDULILAODONGSUODE,GENJU《ZHONGHUARENMINGONGHEGUOLAODONGFA》YUJINGXIADELAODONGZHE1,LAODONGGUANXIDEWENDINGXINGHEYOUXIAOXINGSHIPANDINGLAODONGZHEZHUTISHENFENDEZHONGYAOYIJU,CONGGESHUIJIAODUTANDUIYULAODONGZHEQUANYIBAOHUSHICONGLAODONGSUODEYINGSHUISHUERENDINGDEHELIXINGJINXINGKAOLIANG,GENGDUOQINGKUANGCONGGUYONGLAODONGSUODE(JIGONGZI、XINJINSUODEJILAOWUBAOCHOUSUODE)JIAODUJINXINGPINGXI。SUIRANLAODONGSUODESHIGERENYINGSHUISUODEDEERJIFENLEI,DANLAODONGSUODESHUEQUESHIGESHUIJUDADESHUIYUANJICHU。2002~2016NIANQIJIAN,WOGUOJUMINDESHOURULAIYUANJIEGOUZHONG,LAODONGXINGSHOURUCONG70.2%JIANGZHI61.5%,DANXIANGGUANDELAODONGXINGSHOURUDUIGESHUIDEGONGXIANLVQUECONG48.3%TIGAOZHI70.3%。[4]YOUYUCI,WULUNCONGLILUNFENLEIJIAODUHUOSHICONGGESHUISHUEGONGXIANLVJIAODULAIKAN,LAODONGSUODEJUNSHIGERENYINGSHUISUODEDEZHONGYAOZUCHENGNEIRONG。

              (二)个税模式抉择中的劳动者权益

            牛牛游戏厅安卓,{原始关键词}   GERENSUODESHUIZICHANSHENGZHICHUZHIZHIJINRIZHUBUFAZHANXINGCHENGLESANZHONGGESHUIMOSHI,FENLEISHUIZHIQIANGDIAOGENJUSUODEQUDAODEBUTONGSHEZHICHABIEKOUCHUEHESHUILV,SHUISHOUZHENGGUANCHENGBENJIAODI,DUOCUNZAIYUYIGUOGESHUIFAZHANDECHUQI;ZONGHESHUIZHICAIYONGLEIJINSHUILV,ZONGHEJISUANNASHUIRENYIDINGNASHUISHIQIDESUODEJINXINGZHENGJIAO;ERYUANSHUIZHIJIANBEIQIANLIANGZHETEDIAN,JINYIBUTIXIANWEI“FENLEIZONGHESHUIZHI”HE“ZONGHEFENLEISHUIZHI”,QIANZHEYIFENLEISHUIZHIWEIJICHU,ZAIFENLEIZHENGJIAODEQIANTIXIA,DUIYUBUFENCHAOCHUGUIDINGSHUEZHENGSHOUZONGHESUODESHUI,HOUZHEYIZONGHESHUIZHIWEIJICHU,BINGDUIBUFENTEDINGXIANGMUZHENGSHOUFUJIASUODESHUI。ZUOWEIGESHUIMOSHIZHONGDEZHONGYAOZUCHENGBUFEN,LAODONGZHESHEJIDEGONGZIBAOCHOUDENGSUODEBUFENDESHIJISHOURUSUIGESHUIZHIDECHAYIHUAYAOSUSHEJIERGAIBIAN,CONGERJIANJIEYINGXIANGLAODONGZHEDEZISHENQUANYI。

            牛牛游戏厅安卓,{原始关键词}   CONGJISUANFANGFALAIKAN(RUBIAO1),YINGXIANGZUIZHONGNASHUIEDEYINSUZHUYAOBIAOXIANWEI“SHUIJIFANCHOU”HE“SHUILVFUDU”,ZHENDUILAODONGZHEERYAN,QILAODONGSUODEXIFENZHIXIADEGERENYINGSHUIGUISHUYUBUTONGGESHUIMOSHIXIAJIANGJISUANDECHUBUTONGDEYINGSHUIZONGE。YIWOGUO2018NIANSHUIGAIQIAN(JI2011NIAN9YUE1RISHIXINGDEGERENSUODESHUIFA)SUOSHIXINGDE“FENLEISHUIZHI”FENLEINASHUIYU2018NIANXINYILUNSHUIGAIHOUJIANG“GONGZI、XINJINSUODE”YU“LAOWUBAOCHOUSUODE”TONGSHUYU“ZONGHESUODE”DUIYULAODONGZHENASHUIDEYINGXIANGWEILIJINXINGJIEXI。YIGONGZIXINJINYULAOWUBAOCHOUGEWEI10 000YUAN/YUE、SHEBAOFEIYONGWEI300YUAN/YUE,BINGWUKOUCHUXIANGMUWEILI:

            牛牛游戏厅安卓,{原始关键词}   ZAIFENLEISHUIZHIXIA,ANZHAOSHUIMUWEI“GONGZIXINJINSUODE”JINXINGNASHUI,YINGNASHUIE=(GONGZIXINJINSUODE-SHEBAOFEIYONG-KOUCHUSHU)×SHIYONGSHUILV-SUSUANKOUCHUSHU,JI(10 000-300-3500)×20%-555=685(YUAN)。ANZHAOSHUIMUWEI“LAOWUBAOCHOUSUODE”JINXINGNASHUI,YINGNASHUIE=LAOWUBAOCHOUSUODE×(1-BILISHUILV)×SHIYONGSHUILV-SUSUANKOUCHUSHU,JI10 000×(1-20%)×20%-0=1600(YUAN)。KEYIKANCHU,FENLEISHUIZHIXIA,YINSHUIMUBUTONGZAOCHENGLAODONGZHEYINGNASHUIECHUXIANMINGXIANCHAYI,CONGERZHIJIEYINGXIANGLAODONGZHEDESHUIHOUSHOURU。JIANGERZHEGUISHUYU“ZONGHESUODE”HOU,NASHUIYINIANDUWEISHIJIANDANWEIJINXINGJIAONA,BINGQIESUOSHIXINGDEBIAOZHUNXIANGDUITONGYI,YINCIERZHESUOJISUANCHUDEYINGNASHUIEBUHUIXIANGCHAJIAODA,GENGDACHENGDUTIXIANLEDUIYULAODONGZHESHOURUDEZUNZHONGYUBAOZHANG。

              表1 个人所得税税制模式(1)
            表1 个人所得税税制模式(1)

              FENLEISUODESHUIZHIGENGDUOYINGYONGYUZHENGSHOUGERENSUODESHUICHUQI,ZHENGGUANGUIZEZHUYAOTIXIANWEIYUANQUANKOUJIAOXINGSHI,SHISHICHENGBENJIAODI,SUIRANSHELIMUDEZAIYUDIAOHELAODONGSUODEYUZIBENSUODEDEPINGHENGXING,DANJIEGUOWANGWANGXINGCHENGDUILAODONGSUODEKEYIZHONGSHUIDEKEGUANXIAOGUO。QIYUANYINZHUYAOTIXIANZAIKOUCHUESHEJIBUHELI、YINGSHUIXIANGMUNANYIXIHUAFENLEIFANGMIAN:FENLEISUODESHUIZHIKOUJIAOGUIZEXIANGDUIJIANDAN,QUEFADUIYUDUOYUANHUASHEHUISUOXINGCHENGDEJIANJINXINGSHENGHUOZHICHUDEHELIKAOLV(RUZINVJIAOYUCHENGBEN、XIANDAIYILIAOCHENGBENDEZENGJIADENG),ZAIYANXUFENLEIGUIZESHIYONGHOUSHIDEQIFAN,ZENGJIALELAODONGZHEDESHUISHOUFUDAN。TONGSHI,XIANDAIHUASHEHUISHIDELAODONGSUODEDELEIXINGBUDUANFENGFU,LIEJUSHIDENGJIANDANXINGDEYINGSHUIXIANGMUSHEDINGJIANGNANYIHANGAIXIANSHISHEHUIZHUDUOQINGXING,XINXINGTAOSHUISHOUDUANBUDUANYANSHENG,JIANJIEZENGJIALEYIFANASHUIDELAODONGZHEDEXINGWEICHENGBEN。ZONGHESUODESHUIZHIJIYUQISHUIJIDEZONGHEXING、SHUILVDELEIJINXING,ZHENDUISUODEEDEZENGZHANGZHUBUTAIGAOSHUILV,YICIXINGSHISHIXIANDUIYUSUODEEDEDIAOKONG,DIAOJIEGUOGAOSHOURUHEBUDANGSHOURU,SUOXIAOSUODEZONGEZAITONGDENGSHUIPINGLAODONGZHEDENASHUIFUDAN。DANYUCITONGSHI,ZONGHESUODESHUIZHIGULINASHUILAODONGZHEZIZHUSHENBAO,DUIYULAODONGZHEZISHENDENASHUINENGLIHEGUIZEYISHITICHULEGENGGAODEYAOQIU。

              二、新个税法模式与劳动者权益保护的耦合性

            牛牛游戏厅安卓,{原始关键词}   《GERENSUODESHUIFA》XIUZHENGAN2018NIAN8YUE31RIZHENGSHITONGGUO,BIAOZHIZHEGESHUIZHIDUYOUFENLEISHUIZHIXIANGFENLEI—ZONGHEERYUANSHUIZHIZHUANBIAN。CIQIAN,WOGUOGESHUICAIQUFENLEIGESHUISHUIZHI,DUIGERENSUODEJINXINGFENLEI、FENBIEJIAOSHUI,SUIRANFENLEISHUIZHICONGYUANTOUKOUJIAO,ZHENGGUANSILUQINGXI,DANZHENGTIGESHUIZHIDUMOSHISHEJINANYISHIYINGSHEHUIDUOXINGSHIDEKUAISUFAZHAN,JIAZHILIEJUSHISHUIMUDEFALVTIAOKUAN,BIAODAFANGSHISHANGDEMOHUXINGYIJIAJULESHUIFUBUGONGDEKENENGXING。TONGSHI,YEZHENGYINWEIFENLEISHUIZHIDUIGEZHONGSUODEQUBIEDUIDAI,DUIYULAODONGZHEERYAN,ZAICIMOSHIXIABUTONGSHOURULAIYUANSHIYONGBUTONGDESHUILVHEKOUCHUBIAOZHUN,ZAOCHENGXIANGTONGZONGSHOURUDELAODONGZHESHUIFUCHAYIJIAODA,JIDADIXUERUOLEGERENSUODESHUIDIAOJIESHOURUFENPEIDEZHONGYAOZUOYONG,YEZAOCHENG“QINLAO”DELAODONGZHEDUIYUSHUISHOUDEKANGJUXINLI。YINCI,HELIDEGESHUIFAMOSHIDESHEJISHIDUISHEHUIGONGPINGDEBAOZHANG,GENGSHIDUILAODONGZHESUOCHUANGZAODEDUIDENGJIAZHIDEKENDINGYUBAOHU。

              (YI)XINGESHUIFAMOSHIGOUZAO

            牛牛游戏厅安卓,{原始关键词}   SHUIFADEHEXINRENWUHEZHUYAOSHEHUIZUOYONGSHICUJINHEBAOZHANGGONGPINGFENPEI。[5]WOGUOZI1980NIANKAISHISHIXINGGESHUIZHIDU,ZAIZHUTISHUIZHIDEXUANZESHANGYIFENLEIZHENGSHUIZHIDUWEIZHUDAO。ZAIFENLEIZHENGSHUIZHIDUXIA,WEILEDADAOJIYAOJIANGUXIAOLVYOUYAOJIANGUGONGPINGDEMUDE,LIFAZHEZHINENGDUISUODEJINXINGJINYIBUFENLEI,BINGTONGGUOJIACHENGZHENGSHOUDENGJISHULITUSHIXIANGENGWEIGONGPINGDEMUDE,DANZHEIZHONGSHEJISHIDESHUIFAYUFAFUZA,BUDANBUNENGSHIXIANGONGPING,YEXISHENGLEXIAOLV。[6]TONGSHI,FENLEISHUIZHIDEBUGONGPINGXINGHAITIXIANZAIGERENSUODESHUILAIYUANXIANGMUDEDUOSHAOSHANG,JIGERENSUODESHUILAIYUANXIANGMUJIAODUO、ZONGHESHOURUJIAOGAODERENDENASHUIFUDANJIAOQING,FANERSHIGERENSUODESHUILAIYUANXIANGMUJIAOSHAO、ZONGHESHOURUJIAODIDERENDENASHUIFUDANJIAOZHONG。[7]YINCI,GENGDUOXUEZHEQINGXIANGYUZAIWOGUOJIANGOUZONGHEGESHUISHUIZHI。

              CICIXINGESHUIFADELIANGDIANCHULEMINGQUELESHUISHOUJUMINGERENYUFEISHUISHOUJUMINGERENDEGAINIANJINASHUIFANWEI;XINZENGLEFANBISHUITIAOKUAN;YOUHUAGAILIANGLESHUISHOUZHENGGUANMOSHI。XINGESHUIFAMOSHITONGGUOGERENSUODEFENLEIJISHUILVSHEJIDEYIMINGXIANZHANXIAN。ZHENGRUSHANGWENCANZHAOBIAO1SUOJINXINGDEFENXI,GESHUIFAMOSHIZHONGSUODEFANCHOUYUSHUILVFUDUDUIYULAODONGZHEQUANYIDEYINGXIANGGENGWEISHENHOU。JIYUCI,BENWENYILIEBIAOXINGSHIBIDUI1980NIAN、1986NIAN、1993NIANHE2018NIANGESHUIFADUIYUSUODELEIBIEHEXIANGYINGSHUILVDESHEJI(BIAO2),ZHONGDIANGUANZHUYU“GONGZI、XINJINSUODE”YU“LAOWUBAOCHOUSUODE”LIANGXIANGNEIRONG,PINGXICICIXINGESHUIFAMOSHIZHONGYULAODONGZHEXIANGGUANLIANDEZHONGYAOGOUZAO。

              表2 我国个税所得分类及税率变化历程
            表2 我国个税所得分类及税率变化历程

            牛牛游戏厅安卓,{原始关键词}   LIZUYULAODONGZHEGESHUIJIAODU,“GONGZI、XINJINSUODE”JI“LAOWUBAOCHOUSUODE”JUNYULAODONGZHEQUANYIJINMIXIANGGUAN3,ZAILICISHUIGAIZHONGERZHEJUNSHUYUSUODEFANCHOUZHIZHONG,DANSHUILVJISUANQUEGEBUXIANGTONG,2018NIANXINGESHUIFAJIANG“GONGZIXINJINSUODE”YU“LAOWUBAOCHOUSUODE”CHENGWEI“ZONGHESUODE”,BINGDUIZHUTIDECHAYIXINGJINXINGLEJIAOSHUISHIJIANJIEDIANYUJISUANFANGSHIDEFENBIEGUIDING,XIANGBIJIAOYUZHIQIANDEGAIGEGENGWEIQINGXIHEXIHUA。QIYILAODONGZHEYIDUANSHIQINEIDEQUANMIANSUODEJINXINGZHENGJIAOJISUAN,ZUIDADEYOUSHIZAIYUFANYINGCHULAODONGZHEDEZONGHENASHUINENGLI。XIANGJIAOYUZHIQIANJICISHUIGAISHIXING,DUIYUSHOURULAIYUANJIAOWEIDANYIDELAODONGZHE,GAOSHOURURENQUNYINQISHOURULAIYUANGUANGFANBINGSHIYONGYUFENLEINASHUIGUIZE,DUIBIZHIXIAGAOSHOURUQUNTISUOXIANGSHOUDESHUISHOUYOUSHIDAYUJIAODISHOURULAODONGZHE,BINGQIECUNZAIGENGWEIDUOYUANDEBISHUIKONGJIAN,YINCIZAISHIJISHUISHOUFUDANFANGMIANCUNZAIXIANSHIBUGONGPING,BUNENGFANYINGNASHUIRENZHENSHI、ZONGHEDESHUIFUNENGLI。

              (二)新个税模式下的劳动者利好因素

            牛牛游戏厅安卓,{原始关键词}   JIEDUGESHUIFAMOSHIZHONGDEWEIGUANGUIZE,CONGWEIGUANJIAODUDUIGESHUIZHIDUZHONGYOULIYULAODONGZHEQUANYIDENEIRONGJINXINGFENXI,KEYIGENGTOUCHEDILEJIECICIGESHUIGAIGEDEZHENGCEMUDEYIJINEIZAIYIYI。BENWENXUANQUCICISHUIGAIZHONGZUIWEITUCHUDESANGEYINSUJILAODONGXINGSUODEZONGHEZHENGSHUISHEZHI、ZONGHESUODESHUILVDIAOZHENGYIJIFEIYONGKOUCHUBIAOZHUNSHEJIJINXINGTANTAO,JIEHEJUTITIAOWENDUILAODONGZHEZISHENDEYINGXIANGJINXINGSHENRUFENXI。

              1.劳动性所得综合征税设置。

              LAODONGXINGSUODEZONGHEZHENGSHUISHEZHISHIDUIYUGERENSUODESHUIJIZHENGMOSHIFANGMIANDEGAIBIAN,DUIYUSHUIJIFANCHOUDESHEJIQIDAOLEZHONGYAOYINGXIANG,ZHIJIEFANYINGCHULAODONGZHEYINGSHUISUODEDEXIANGMUHELEIBIE。CONGSHUIZHIGONGPINGDEJIAODUQUKAN,ZONGHEJIZHENGNENGGOUPINGHENGBUTONGSHOURULAIYUANDANSHISHOURUSHUIPINGYIZHIDENASHUIRENDESHUIFU,JISHUIFASUOSHUODEHENGXIANGGONGPING,SHITONGDENGSHOURUDERENJIAONATONGDENGSHUIEDESHUISHOU。[8]CICIGESHUIGAIGEJIANGGONGZIXINJINSUODE、LAOWUBAOCHOUSUODE、GAOCHOUSUODE、TEXUQUANSHIYONGFEISUODESIXIANGLAODONGXINGSUODETONGGUIYU“ZONGHESUODE”,BINGCAIYONGZONGHEJISHUIDEFANGSHIANZHAONASHUINIANDUHEBINGJISUANGERENSUODESHUI。CIJUZHIYAOKAOLVDAOGAISIXIANGSHUIMUJUYOUZHUDUOXIANGSIXING,ZAISUODELAIYUANSHANGYULAODONGZHEZISHENYOUZHEJINMIDELIANXI,JUNWEILAOWUSUODE,YOUQISHIGONGZIXINJINYULAOWUBAOCHOU,GENGSHILAODONGZHETONGGUORICHANGZISHENDEXINGWEICHENGBENSUOSHOUHUODERICHANGCAICHANXINGLIYI,YINGSHUISUODEMOSHIDEJISUANJIANGZHIJIEYINGXIANGLAODONGZHECAIWUSHUIPING。

              ZHIQIANBAYOUGUYONGGUANXIDELAOWUSUODESHIWEIGONGZIXINJIN,ERBAFEIZHANGQIGUYONGGUANXIDELAOWUSUODESHIWEILAOWUBAOCHOU,BINGQIESHIYONGBUTONGDESHUILVJIKOUCHU,SHIDEYINGSHUISUODEJIEGUOJUYOUNIUQUXING,YOUBEIYUSHUISHOUGONGPING。[8]JUTIERYAN,YUANXIANCHUYUFENLEISHUIZHIZHIXIA,GAISIXIANGSHUIMUZAIJISUANMOSHIYUSHUILVGUIDINGZHONGJUNYOUCHAYI,ZHIJIEHOUGUOJIUSHIZAOCHENGTONGSHUYULAODONGXINGSUODEQUEFENBIENASHUI,SUIRANBUTONGLAODONGZHESHOURUJINEYIZHIDANSHIJIYUBUTONGLEIBIEERJIAONAJUYOUCHAJUXINGDESHUIE,ZUIZHONGSHOURUYIZHIDANSHUIHOUSUODEQUEXIANGCHAJIAOYUAN。YINCI,SHOURULAIYUANDUOYUANHUADENASHUIRENWANGWANGZAIFENLEISHUIZHIDEGUIDINGXIACUNZAIQINGSHUIFUDEQINGKUANG,YANZHONGSUNHAILELAODONGZHEDEJIJIXINGHESHEHUISHUISHOUDEYANSUXINGYUGONGPINGXING。ZONGHESHUIZHIXIA,SHUIJIGENGNENGFANYINGCHULAODONGZHEDEZONGHESHOURU,TIXIANCHUQIZONGHEDESHUIFUNENGLI,GENGDACHENGDUGUANCHEGERENSUODESHUIDUIYUDIAOJIESHOURUDEMUBIAOHEZUOYONGDAOXIANG。

              2.综合所得税率调整。

              WEILEGENGDACHENGDUDIJIANGUSHUISHOUGONGPINGHEXIAOLV,GUOJISHANGZHUDUOGUOJIAZHUBUCAIQU“KUANSHUIJI”YU“DISHUILV”XIANGJIEHEDEFANGSHIDAJIANZISHENGESHUIMOSHI。WOGUOBENCIGERENSUODESHUIGAIGEZAIYUANXIANGONGZI、XINJINSUODEDE7JICHAOELEIJINSHUILVJICHUSHANGDAFUDULADALEZHONGDIDANGSHUILVJIJU,YITUXIAN“DISHUILV”XIADEGAIGEHONGLI,QISHUIGAIDEZHIJIEXIAOGUOJIANGGENGDUOHUIJIZHONGDISHOURURENQUN。BIDUISHUIGAIQIANHOUDEJIJUBIANHUA3%、10%YIJI20%SANJISHUILVXIANGDUIYINGDEQIANSANJIDENASHUIJIJUBIANHUAMINGXIAN,QIZHONG3%SHUILVBUFENDEJIJUKUODA1BEI。CIJUDUIYULAODONGZHEERYAN,YIWEIZHEXIANQIANSHIYONG10%SHUILVDESHOURUEJIANGZAIXIANXINGDESHUILVXIASHIYONG3%YIJIJINXINGNASHUI,DAFUDUDIJIANQINGLEZHONGDISHOURUQUNTIDENASHUIFUDAN。ZHENGRUSHUJUXIANSHI,GAIGESHISHISHOUYUE,GONGZIXINJINSUODEJIANSHUI304.1YIYUAN,JIANSHUIFUDU41.3%,GONGXINJIECENGPUBIANSHOUYI,QIZHONGMINYINGQIYEYUANGONGSHAOJIAOGERENSUODESHUI164.5YIYUAN。[9]TONGGUOSHUILVDEBIANDONGYOUHUACONGERJIANQINGLAODONGZHEDESHUISHOUFUDAN,JIANGYOUYIYUDUICHUANGSHOUDEGULIHEZHICHI,TISHENGLAODONGZHEDESHENGHUOSHUIPINGHESHENGHUOZHILIANG。

              YUCITONGSHI,YUANXIANLAODONGBAOCHOUSUODESHIXINGBILISHUILV,ERCICIYOUHUAHOULAODONGBAOCHOUSUODEJIANGSHIXINGCHAOELEIJINSHUILV,CHAOELEIJINSHUILVXIANGJIAOYUBILISHUILVSUIRANZENGJIALEJISUANNANDU,DANSHILEIJINFUDUJIAOWEIHEHUAN,SHUISHOUFUDANJIAOWEIHELI,YOULIYUGULILAODONGZHEZAIRICHANGSHOURUDETONGSHIZENGJIAGERENLAODONGSHOURUSUODE,ZONGTITIXIANCHUJIANGDISHUIFUDESHUIGAIQUSHI,BINGQIE45%DEBIANJIZUIGAOSHUILVYEWEIJINHOUSHUIGAIDEJIANSHUIQUSHILIUXIALEGENGDADEKONGJIAN,ZHONGDISHOURUDELAODONGZHEYEJIANGYINWEICICIJIJUDEGAIBIANERYONGYOUGENGLINGHUODESHUIHOUZIJIN。

              3.费用扣除标准设计。

            牛牛游戏厅安卓,{原始关键词}   GERENSUODESHUIDEFEIYONGKOUCHUDEYIYIZAIYUJIANSHAOYINGNASHUIE,YIJIANXIAOSHUIJIDEFANGSHIJIANQINGNASHUIRENDENASHUIFUDAN,WEINASHUIRENBAOLIUGENGKUANDEGERENSUODEBAOLIUSHUE。CICIGESHUITIGAOLEZONGHESUODEDEJIBENJIANCHUBIAOZHUN,JUMINGERENDEZONGHESUODE,YIMEIYINASHUINIANDUDESHOURUEJIANCHUFEIYONG6WANYUANYIJIZHUANXIANGKOUCHU、ZHUANXIANGFUJIAKOUCHUHEYIFAQUEDINGDEQITAKOUCHUHOUDEYUE,WEIYINGNASHUISUODEE。XIUGAIHOUDEGESHUIFAJIANGZONGHESUODEDEJIBENJIANCHUFEIYONGBIAOZHUNYOU3500YUAN/YUETIGAODAO5000YUAN/YUE(6WANYUAN/NIAN),BINGJIANGYUANXIANDEYIYUEWEIJIEDIANZHUANBIANWEIYINIANDUWEIJISUANJIEDIAN。SUIZHESHIDAIFAZHAN,JIBENSHENGJIDEKOUJINGHESHUIPINGYEHUIFASHENGWEIXIAOBIANHUA,GESHUIQIZHENGDIANDEDIAOZHENGYINGSHUNYINGSHIDAIFAZHANBIANHUA,SHISHIDIAOZHENG。[10]JIYUCI,KAOLVDAOXIANDAIHUASHENGHUOZHONGDEJIAOYU、YILIAO、ZHUFANGDENGXIANSHICHENGBENDEZENGJIA,CICIGESHUIGAIGEZHONGHAIZENGJIALEZHUANXIANGFUJIAKOUCHU,GERENSUODESHUIZHUANXIANGFUJIAKOUCHUBAOKUOZINVJIAOYU、JIXUJIAOYU、DABINGYILIAO、ZHUFANGDAIKUANLIXIHUOZHEZHUFANGZUJIN、SHANYANGLAORENDENG6XIANG,LIEJUDEGEXIANGJUNYUQUNZHONGRICHANGSHENGHUOXIXIXIANGGUAN,BINGQIECHENGDANGENGDUOJIATINGZERENDENASHUIRENJIANGYINCIXIANGYOUGENGDUOLEIMUKOUCHU,CIJUTIXIANCHULESHUIZHIGAIGEGENGFURENXINGHUADETEZHENG。GENJUZUIXINDEYINGSHUISUODEJISUANGONGSHI:YINGSHUISUODEE=(SHUIQIANSHOURU-SHEBAOFEIYONG-JIBENKOUCHUE-YIFAQUEDINGDEQITAKOUCHUE-ZHUANXIANGFUJIAKOUCHUE)×SHIYONGSHUILV-SUSUANKOUCHUSHU,ZAIJIBENKOUCHUEHEZHUANXIANGFUJIAEBIAOZHUNTIGAOBINGZENGJIAXIANGMUHOU,YINGSHUISUODEDESHUIJIJIANGDAFUDUJIANSHAO,SHENGHUOCHENGBENYEJIANGSUIZHIJIANQING。

              三、问题意识:征管中的劳动者权益细节考量

              YOUFENLEISHUIZHIXIANGFENLEI—ZONGHEXIANGJIEHEDEERYUANSHUIZHIZHUANBIANGUOCHENGZHONG,SHUIWUZHENGGUANJIAODUYEJIANGSUIZHIBUDUANDIAOZHENG,YIDADAOXINSHUIZHIMOSHIXIAFENPEIDEPALEITUOZUIYOU。DUIYUSHUIWUJIGUANLAISHUO,ZHEIZHONGSHUIZHIMOSHISHIDEZHENGGUANCHENGBENSUIZHIJIANGDI,ZHENGGUANYALIDEYIHUANJIE,ZHENGSHOUCEZHONGDIANYOUSUOZHUANBIAN,JIANGZHENGGUANZIYUANGENGDUODIXIANGGAOSHOURUQUNTIZONGHESHENBAOZHIDUDEZHIXINGFANGMIANQINGXIE。[11]ZHENGGUANSHIZHENGGESHUIWULIUCHENGZHONGZUIJUQIANGZHILIXIAOGUODEZHONGYAOYIBU,WEISHIXIANZIYUANDEGONGPINGZHENGYIFENPEI,BAOZHANGSHEHUISHUISHOUDEHELIGUIFAN,ZHENGGUANZHONGBUFAGENGDUOXIJIEXINGDEKAOLIANG。ZAILAODONGZHEQUANYIBAOHUSHIYUXIA,ZHENGGUANDEQIANGYOULIBAOZHANGJIANGSHISHILAODONGZHEMINGQUEZISHENQUANLIYIWU、JIANSHAOSUODESUNSHIDEGUANJIANZHICHENG。YIXIAJIEHEXINGESHUIGAIGEDELIANGDIANSHEJI,DUIYINGTICHUSANDIANJICHUXINGZHENGGUANFANGXIANG。

              (一)明确综合所得范畴界限

              XINGESHUIFAXIUZHENGHOUSUIRANMINGQUELESIXIANGSHUIMUGUISHUYUZONGHESUODE,DANZHENDUISIXIANGSHUIMUGENGWEIQINGXIDEXIAJIGAINIANQUEWEIMINGQUEGUIDING,ZHEIYEJIANGCHENGWEILAODONGZHEDUILAODONGSUODEJINXINGSHENBAOSHIDEYIHUODIAN。YOUQIDUIYUSHOURULAIYUANDUOYUANHUADELAODONGZHEERYAN,RUHEZHUNQUERENZHIZISHENSHOURUZHONGLEI,HELIQUEDINGNASHUIXIANGMU,MIANDUIZONGHESUODEZHEIYIXINXIANHUATI,RUHELIJIEHEBAWOQINGCHU,JUNXUYAOZHUANYEDEJIEDAHEZHANGQIDERENZHI。ZHEIXUYAOZHENGGUANZHONGJIAQIANGDUIYUSUODEFANCHOUGUIDINGJIXIZEDEXUANCHUANPUJIHEJIANGSHOU,GENGXUYAOZHIDUSUISHENGHUOFAZHANERBUDUANXIHUAHEGENGXIN。

              CHULEMINGXIZONGHESUODEFANCHOUDEJIEXIAN,GEXIANGKOUCHUXIANGMU、ZHUANXIANGKOUCHUXIANGMUDENEIRONGXIJIETONGYANGXUYAOGENGQINGXIDEJIEDA。YI“ZINVJIAOYU”ZHEIYIXIANGWEILI,《GERENSUODESHUIZHUANXIANGFUJIAKOUCHUZANXINGBANFA》GUIDINGLENASHUIRENDEZINVJIESHOUXUEQIANJIAOYUHEXUELIJIAOYUDEXIANGGUANZHICHU,ANZHAOMEIGEZINVMEINIAN12 000YUAN(MEIYUE1000YUAN)DEBIAOZHUNDINGEKOUCHU,BINGQIELUOLIELEXUELIJIAOYUDENEIRONG。DANSHIBUTONGJIAOYUCHENGDUQUESHIYONGTONGYIDEKOUCHUEDUZEXUZAIKAOLIANG。YIFANGMIANJIAOYUCHENGDUBUTONGXIANGYINGFEIYONGJIANGCHUXIANKUADU,ERQIEBUTONGDIQUJIAOYUCHENGBENCUNZAISHIRANCHAYI;LINGYIFANGMIANZHENDUIGUOWAITONGDENGCHENGDUDEJIAOYUKOUCHUESHIFOUYIYANGSHIYONG。GENGDUODEXIJIEJIANGZAISHISHIDEGUOCHENGZHONGBUDUANZHANKAI,YEXUYAOZHENGGUANJIGUANJINXINGBUDUANWANSHAN。

              (二)确保数字化计税工具安全性

            牛牛游戏厅安卓,{原始关键词}   SHUZIHUAXINXISHIDAI,WANGLUOJISHUMEIJIECHENGWEILEZHENGCEYINGYONG、ZHIDUGUANCHEDEZHONGYAOTUJING,SHOUJI、DIANNAODENGXINXISHURUGONGJUCHENGWEILEDASHUJUSHUIWUDEGUANJIANMEIJIE。GERENXINXIDESHURU、HEDUI,GERENYINGSHUISUODEDESHENBAO、JISUAN,SHUZIHUACHENGXUTIDAILECHUANTONGDERENLIJIQI,TIGAOLEJISUANSULVYETISHENGLEJISHUIGONGZUODEZHILIANGHEXIAOGUO。RANER,SHUZIHUAGONGJUDEYIDATEZHENG———JISHUXING,WEIGENGDUOPUTONGNASHUIRENLEJIESHEBEIYUNXINGDEGONGPINGXING、ZHENGQUEXING、ANQUANXINGSHEZHILEZHANGAI,NASHUIRENGENJUXINXITISHIJINXINGZHUBUCAOZUO,JIANGGERENZUIYINSIDEXINXISHURUQIZHONG,LVXINGNASHUIYIWU。XINXISHIYIZHONGZIBEN,BINGSUIZISHENFANCHOUDEBUDUANFENGFUXINGCHENGJIAZHIJIACHENG,SHUIWUXINXIGUANXIDAONASHUILAODONGZHESHENGHUOSHOURUDEBAOZHANG,GENGGUANXIDAOSHEHUIJINGJIDEWENDINGXING,YINCITISHENGSHUZIHUAJISHUIGONGJUDEANQUANXINGPOZAIMEIJIE。TONGSHI,XINXIYESHIYIZHONGNANYIGUZHIDEZIBEN,DANGXINXIMIANLINXIELUSHI,QIHOUGUODECHENGBENJIANGNANYIGULIANG,YOUQISHIGUOJIAJIGUANSUOTUICHUDEJISHUIGONGJUCHUXIANANQUANWENTI,JIANGDAOZHISHEHUIGONGZHONGDUIGUOJIAJIGUANQUANWEIXINGNENGLIDEZHIYI。

            牛牛游戏厅安卓,{原始关键词}   CHULEGERENXINXIDEBAOHU,JISHUIGONGJUZHONGDUIYUGERENZHANGHUZICHANDEBAOHUTONGYANGZHIDEGUANZHU。SHUZIHUAJISHUIGONGJUYUNASHUILAODONGZHEDEGERENZHANGHUXINGCHENGLIANJIE,YISHIXIANDUIYUSHUIHOUSHOURUDETUIJIAOHEBUJIAO,YOUCIXINGCHENGYIZHANGLIANJIEQIGERENCAICHANDESHUIWUWANG,GUANXIDAOSHUYINASHUILAODONGZHEDEXUEHAN,LIANXIZHESHUYIJIATINGDESHENGHUOBAOZHANG。YINCI,SUIRANSHUZIHUAJISHUIGONGJUZAIDANGXIAXIANSHICHUJUEDUIDEYOUSHIHEGAOXIAODECHENGGUO,DANDUIYUJISHUXINGDEJIANGUANHESHUZIZICHANANQUANDEBAOZHANGTONGYANGXUYAOGENGDUOGUANZHU。

              (三)便捷自行汇算清缴流程

              ZAISHUIMUFENLEI、JISHUILIUCHENGDENGFANGMIAN,XINDEGESHUIJUNJINXINGLEDAFUDUGAIBIAN,SUIZHIERLAIDESHIGENGWEIFANSUOFUZADEJISHUIGUOCHENGHEJIAOSHUISILU。FATIAOZHONGMINGQUEGUIDING:KOUCHUXIANGMUDEFUZAHUADAOZHIKOUJIAOYIWURENZHINENGSHIYUKOUYUJIAO,ERYOUNASHUIYIWURENZIJIZAINIANMOZIXINGHUISUANQINGJIAO。ZHEIDUIBINGFEISHIZHILEJIEKOUSHUILIUCHENG、ZHUANYEJINENGDELAODONGZHETICHULEGENGGAODEYAOQIU,TONGSHIYECHENGWEILELAODONGZHEKUAIJIEJIAOSHUIDEYIDANANTI。ZAIXINXIHUASHEHUIZHONG,BIANJIEDECAOZUOXITONGJIANGGENGDACHENGDUDIJIANSHAONASHUIRENDESHIJIANCHENGBENHERENLICHENGBEN。

              WEIJIEHECICIGESHUIGAIGE,GUOJIASHUIWUZONGJUTUICHUDEGUANFANGSHUISHOUGUANLI、GESHUISHENBAOXITONGSHOUJIYINGYONG———“GERENSUODE”App,TONGGUOSHIMINGZHUCEHOU,JIUNENGJINXINGZHUANXIANGFUJIAKOUCHUXINXIDETIANBAO。AppDECAIYONGSHIDEHUISUANQINGJIAOLIUCHENGGENGJUDIANZIHUA,WEIJINGCHANGSHIYONGXINXIHUATONGXUNGONGJU、XIGUANYUYUNYONGDIANZIYINGYONGRUANJIANDENASHUILAODONGZHETIGONGLEBIANLI,RANERDUIYUNIANLINGPIANDA、BUSHUXIDIANZIYINGYONGCAOZUODEBUFENNASHUILAODONGZHEERYAN,ZEXIANGYINGDIZENGJIALEKUNNAN,XUYAOZHENGGUANJIGUANTOUFANGGENGDUODEXUANCHUANCHENGBEN,BIMIANFANSUODESHENBAOCHENGXUCHENGWEIGESHUIFULIHUADEZUAI。

              四、余论

            牛牛游戏厅安卓,{原始关键词}   YADANG·SIMISHIDAI,SHUISHOUGONGPINGYUANZEZHUJIANCHANSHENG,SHIZHIJINRIQIYIJIUSHIGEGUOSHUIZHISHEJISUOKAOLIANGDEZHONGYAOZHIDAOXINGYINSU。XINSHIQI,WOGUOSHEHUIDEZHUYAOMAODUNFASHENGZHUANBIAN,“BUPINGHENGBUCHONGFENDEFAZHAN”CHENGWEIDANGXIAZHIDUGUANZHUDEZHONGDIANNEIRONG,GERENSUODESHUIZUOWEIZUIZHUYAODEZHIJIESHUI,DUIYUHUANJIE“BUPINGHENG”、“BUCHONGFEN”DEFENPEIHUANJINGYOUZHEZHONGYAOYIYIHEZUOYONG。JIEHECICIXINGESHUIGAIGE,WULUNZAIGESHUISHUIZHIMOSHISHANGYIHUOSHISHUILVJIJUSHEZHISHANGWUBUTIXIANZHEDUIZHONGDISHOURUQUNTIDEFULIGUANHUAI。

            牛牛游戏厅安卓,{原始关键词}   LAODONGZHEZUOWEIGESHUIZHENGJIAODEPANGDAQUNTI,QIQUANYIDEBAOZHANGGUANXIDAOGESHUISHUIYUANDEWENDINGHECHONGZU,XINSHUIFAMOSHIXIADELAODONGZHEQUANYIBAOZHANGLIDUDEDAOJIAQIANG。TONGGUOLAODONGXINGSUODEZONGHEZHENGSHUISHEZHICUSHISHUIMUSHEJIGENGWEIHELI,XIEDIAOLAODONGSUODEGONGPINGZHENGJIAO;TONGGUOZONGHESUODESHUILVYOUHUADIAOZHENGHUANJIENASHUIFUDAN,WEIJIANSHUIZHIDULIUXIASHUILVKONGJIAN;TONGGUOFEIYONGKOUCHUBIAOZHUNSHEJIZUIDACHENGDUJIEHEDANGXIAXIANSHISHENGHUOCHENGBEN,SHUNYINGSHIDAIXUQIUHEBIANHUA。RANERBANSUIZHEXIANDAISHEHUIDEDUOWEIDU、DUOYUANHUAFAZHAN,XINSHIDAISHUIZHIHAICUNZAIGENGDUOXIJIEYOUDAIFAJUE、YANJIU、GAISHAN。

              参考文献

              [1] 沈敏荣,姚继东.近现代社会税赋公平:整理思想对现代税收制度的影响[J].理论与改革,2018,(4).
              [2] 余显财.个人所得税税制模式:公平与效率的权衡[J].中南财经政法大学学报,2011,(2).
              [3] 马国强.个人应税所得的性质、类型与税收形式[J].税务研究,2018,(1).
              [4] 黄凤羽,韩国英,辛宇.中国个人所得税改革应注重三大关系的协调[J].税务研究,2018,(11).
              [5] 许多奇.论税法量能平等负担原则[J].中国法学,2013,(5).
              [6] 邢会强.个人所得的分类规制与综合规制[J].华东政法大学学报,2019,(1).
              [7] 孙健夫,舒飞.论面向新时代的个人所得税综合改革[J].河北大学学报:哲学社会科学版,2019,(1).
              [8] 李旭红.新个税法开启分类与综合相结合模式[N].上海证券报,2017-09-04(008).
              [9] 包兴安.个税改革首月月入两万元以下减负超50%[N].证券日报,2017-12-01(A1).
              [10] 梁季.美国联邦个人所得税:分析、借鉴与思考[J].河北大学学报:哲学社会科学版,2019,(1).
              [11] 张天姣.我国实行综合与分类相结合所得税制是现实选择——基于要素报酬的税收型角度[J].当代财经,2017,(4).

              注释

              1《中华人民共和国劳动法》第二条:“在中华人民共和国境内的企业、个体经济组织和与之形成劳动关系的劳动者,适用本法。”
              2本文综合多位学者观点汇总得出此表,其中针对“综合所得税制”与“多元所得税制”细分内容中,存在不同的理论观点。部分学者主张综合所得税制除单级和多级综合所得税制之外,应存在分类综合所得税制,多元所得税制则包括综合分类所得税制和综合所得税制两类。(参见马国强:《论个人所得税模式转换》,载《税务研究》2018年第6期等。)也有学者认为综合所得税制仅划分为单级和多元综合所得税制,多元所得税制包括综合分类税制和分类综合税制。(参见张天姣:《我国实行综合与分类相结合所得税制是现实选择——基于要素报酬的税收型角度》,载《当代财经》2017年第4期等。)
            牛牛游戏厅安卓,{原始关键词}   3“工资薪金所得”与“劳务报酬所得”共同之处在于二者均为劳动者通过自身行为所得到的财产性价值属于劳动所得,并与劳动者自身权益息息相关,直接影响到劳动者的生活水平与生活质量,但二者无论在现行法规、内涵定义、理论或实践之中均有差异,因此个税所得范畴进行分别规定。(参见顾向东:《劳务报酬所得与工资薪金所得税目的区别》,载《中国内部审计》2007年第10期。)

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