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| 基于个人所得税的结算和缴纳研究 [摘要] 2020年4月1日，国家税务总局公布了2019年度个人所得税综合收入年度的结算处理地图。 中国个人所得税法发生了重大变化。追加6个项目的追加扣除。调整了适用税率的等级差距离。而且，彻底改革个人所得税征收方式，根据第2条规定获得综合收入的居民应根据缴税年度合计所得税。 本文通过对个人所得税的清算和缴纳的研究，对国内外文献进行综合整理，论述清算和缴纳的一般理论，分析中国新的个人所得税制度和清算存在的问题，并以此为基础，对中国新的个人所得税制度和清算存在的问题进行分析提出对个人所得税的清算和缴纳的完善方法。 [关键词]：个人所得税。汇算清缴；综合所得 Research on Settlement Based on personal income tax. [Abstract] on April 1, 2020, the State Administration of Taxation issued the State Administration of taxation. Great changes have taken place in China's individual income tax law. Personal income tax exemption increased to 5000 yuan per month.Six additional deductions were added;Applicable tax rate adjustmentThe collection of personal income tax has also been substantially improved.According to Article 2 of the tax law, individual income tax derived from comprehensive income shall be collected according to the tax year. Based on the research on the settlement and payment of personal income tax, this paper discusses the literature at home and abroad, discusses the general theory of land expropriation compensation, analyzes the new personal income tax system and the problems existing in the settlement and payment of personal income tax, and puts forward some suggestions Put forward the countermeasure, our country new individual income tax settlement and the improvement method of paying. [Key words] personal income tax;Make final settlement;Comprehensive income |
