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    通过小崔揭开娱乐圈“阴阳合同”事件看中国个所税改革

    2018-9-3 11:09:27 

    一、事件回顾

    无限娱乐吧 jinri,yangshiqianzhuchirencuiyongyuantongguoweibogongbulejizhangyanyihetongzhaopian,qianchuyanyuanfanbingbingyisicaiyong“yinyanghetong”juetaoshui。liangzishishiwunianqianjiexiade。2003 nianfengxiaogangzhidaodehesuixijupian《shouji》longzhongshangyan,geyou、fanbingbingdengzhuyan。《shouji》dezhurengongyanshouyishitanhuajiemu《youyishuoyi》dezhuchiren,jingtoushangshigezhengrenjunzi。dantasishenghuohunluan,laoponvyouqingrendoubuque,zuihoubeiqingrenyinshenghuozuofengwentijubao。qiaohedeshi,cuiyongyuandangnianzhuchidejiemujiao《shihuashishuo》,yushijiubei《youyishuoyi》duihaoruzuole。xiaocuiyiyubuyi……cuiyongyuannuduifanbingbingyishi,chulefeifeiyangyangdegerenenyuan,lingrenzashedetianjiapianchou,mingxingshexiantongguo“yinyanghetong”gongrantoushuiloushuidengxingyeneimuyesuizhifuchushuimian,chengweiyinbaoyulundejiaodian。jinri,guojiashuiwuzongjuyizechengjiangsudengdishuiwujiguanyifadiaochayouguanyingshicongyerenyuanqianding“yinyanghetong”zhongdesheshuiwenti。

    二、事件分析

    heweiyanyiquande“yinyanghetong”ni?jimingxingyuzhipianfanghemou,qiandingliangfenhetong,nashuijinejiaodideyifenweigongkaide“yanghetong”,erzhenshijinedehetongzeweishijishengxiaode“yinhetong”。genjuwoguo《xingfa》di201tiaoduitaoshuizuimingqueguiding:nashuirencaiquqipian、yinmanshouduanjinxingxujianashuishenbaohuozhebushenbao、taobijiaonashuikuanshuejiaodabingqiezhanyingnashuiebaifenzhishiyishangde,chusannianyixiayouqituxinghuozhejuyi,bingchufajin;shuejudabingqiezhanyingnashuiebaifenzhisanshiyishangde,chusannianyishangqinianyixiayouqituxing,bingchufajin。jingshuiwujiguanyifaxiadazhuijiaotongzhihou,bujiaoyingnashuikuan,jiaonazhinajin,yishouxingzhengchufade,buyuzhuijiuxingshizeren;danshi,wunianneiyintaobijiaonashuikuanshouguoxingshichufahuozhebeishuiwujiguanjiyuerciyishangxingzhengchufadechuwai。anzhaozuigaorenminjianchayuanyugonganbusheshuifanzuidelianbiaozhundeguiding,nashuirenhuozhekoujiaoyiwurenzaigonganjiguanlianhouzaibujiaoyingnashuikuan、jiaonazhinajinhuozhejieshouxingzhengchufade,buyingxiangxingshizerendezhuijiu。zheiyiweizhe,“yinyanghetong”yidanzoushangfalvchengxu,jibiantoushuizhewangyangbulaobujiaoshuikuan,yenantaoxingfazhicai。

    三、我国个所税政策及现状

    无限娱乐吧 gerensuodeshui(personal income tax)shidiaozhengzhengshuijiguanyu(jumin、feijuminren)zhijianzaigerensuodeshuidezhengnayuguanliguochengzhongsuofashengdeshehuiguanxidefalvguifandezongcheng。gerensuodeshuilvshishuieyuyingnashuisuodeezhijiandebili。gerensuodeshuilvshiyouguojiaxiangyingdefalvfaguiguidingde,genjugerendeshourujisuan。 jiaonagerensuodeshuishishourudadaojiaonabiaozhundegongminyingjindeyiwu。2011nian6yue30ri,shiyijiequanguorendachangweihuidiershiyicihuiyi6yue30ribiaojuetongguolegeshuifaxiuzhengan,jianggeshuimianzhengeyouxianxingde2000yuantigaodao3500yuan,shiyongchaoeleijinshuilvwei3%zhi45%,zi2011nian9yue1riqishishi。

    无限娱乐吧 haowuyiwen,zhengshougerensuodeshui,zuizhongyaodechuxinshiweilesuoxiaoshouruchaju,ranggaoshoururenqunduonashui。yinci,gerensuodeshuishuilvyeshidijinde。dancongxianshijieguolaikan,xianjieduangeshuidezhengshouwanquanbeililezheiyichuxin:2017nianquanguogerensuodeshui11966yiyuan,zhizhanquanguoyibangonggongyusuanshouru172567yide6.9%,keyihulvebuji。zaimeiguo,gerensuodeshuizhanlianbangshuishoushouru40%yishang,kanchengzhizhu。zaizhongguo,zhiyou2800wanrenjiaonageshui,zhanzongrenkoudebudao2%。kaolvdaogeshuiqizhengdianzhiyou3500yuan,weiyidejieshishicunzaidaliangdetaoshuixingwei。zhongguodegerensuodeshuilunwei“gongxinshui”huozhe“bailingshui”,zhenzhengdegaoshouruquntiliruqiyejiayoudaliangdetaoshuiqudao。suirangeshuideduixiangbaokuogongzi、lixi、guxi、getigongshanghujingyingsuode、caichanzulinsuode、caichanzhuanrangsuode、laowubaochoudeng11xiang,dangongzixinjinsuodezaigeshuishouruzhongdezhanbiwei65.3%,qita10xianggeshuidezhengshouneirongjiaqilai,haibujigongxinyixiangsuogongxiandegeshui。neixieqiyejia、fuhaomennenggouhenrongyibishui,qiewuxujiaonayichanshui。zheiyangdegerensuodeshuizhi,keguanshangjinyibuladaleshourufenpeichaju。

    四、个所税改革方向

    无限娱乐吧 2018nianzhengfugongzuobaogaotichu:“tigaogerensuodeshuiqizhengdian,zengjiazinvjiaoyu、dabingyiliaodengzhuanxiangfeiyongkouchu,helijianfu,gulirenminqunzhongtongguolaodongzengjiashouru,maixiangfuyu。” caizhengbuxiangguanfuzerenzebiaoshi,jinnianjianggaigegerensuodeshuizhidu,genjujuminshenghuoxiaofeishuipingbianhua,helitigaojibenjianchufeiyongbiaozhun,zengjiazinvjiaoyu、dabingyiliaodengzhuanxiangfeiyongkouchu;jianlizongheyufenleixiangjiehedegerensuodeshuizhidu,youhuashuilvjiegou,wanshanshuiqiankouchu,guifanheqianghuashuiji。keyiyujian,weilaigerensuodeshuigaigejiangzunxunfazhiquxiang、minshengquxiang、gongpinghexiaolvjianguquxiang。

    无限娱乐吧 gerensuodeshuigaigebixujianchifazhiquxiang。luoshishuishoufadingyuanzeshiwoguoshuishoufazhihuadejibenyaoqiu,yeshishuizhigaigedefangxiang。gerensuodeshuizuoweishejizhigongzuiguangdeyigeshuizhong,baixingduigaigedongxiangjiqiguanxin。dangqian,wulunshijiyujingjifazhandaozhigongminshourushuipingdebianhua,haishishourufenpeidiaojiedexuyao,yihuochuyuwendingshuijishuifudeyaoqiu,doupoqiexuyaojiakuaigerensuodeshuifaxiudinggongzuo。xiangguanbumenjianggerensuodeshuifa(xiuding)dengduoxiangfalvfaguilieru2018nianlifagongzuoanpai,lizhengnianneiwanchengqicaogongzuo,jishishangbaoguowuyuan,jiushiyongfalvdegangxingwanshanshuiji,wendingshuifu。

    gerensuodeshuigaigebixujianchiminshengquxiang,jiyaogaishanrenminshenghuo,ranggongxinjiecengnenggoutongguolaodonggaishanshenghuo。gerensuodeshuigaigeyaoyiminshengweizhongxin,yiguangdarenminqunzhongdemeihaoshenghuoyuanjingweichufadian,rangliyumin、jianfuyumin、zangfuyumin。conggaigedejibensilukan,tigaogerensuodeshuiqizhengdian、zengjiakouchuxiangmudoushijianqingnashuirenshuishoufudandeyoulishouduan,shizhongwangsuoguidegaigefangxiang。

    yinci,gerensuodeshuigaige,yaozonghekaolvbutongdiyu、butongshourulaiyuan、butongshourushuiping、butongjiatingfudandengquntiliyipingheng。zhengshouqidian(huozhezhengshoujishu)yaogenjujingjifazhanshouruhejiageshuiping,jianlidongtaidiaozhengjizhi,fenleiqubiezonghejizheng。yaoyijiatingweishenbaozhutihezhengshoudanyuan,chongfenkaolvjiatingbiyaokaizhi、jibenkaizhiheteshukaizhi,zaibaozhengbumingxianyingxiangrenminshenghuoshuipingdeqingkuangxia,heliquedingkouchuxiangmuhekouchumingxi,kexuejizhenggerensuodeshui。

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