| 个人年终奖金征税办法的弊端及调整措施 |
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| 引用本文： | 李爱鸽.个人年终奖金征税办法的弊端及调整措施[J].西安财经学院学报,2007,20(1):73-75. |
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| 作者姓名： | 李爱鸽 |
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| 作者单位： | 西安财经学院,经济学院,陕西,西安,710061 |
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| 摘 要： | 现行个人年终奖金征税办法符合个人所得税对工资薪金按月征税的政策,合情、合理又合法。但实践中所出现的其对经济的抑制作用和对纳税人的逆向调节作用需要改进。从短期看,可以先对纳税计算公式做简单技术处理;从长期看应改革现行个人所得税制,实行按年计算,综合征收的科学征管办法。
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| 关 键 词： | 年终奖金 个人所得税 征税办法 |
| 文章编号： | 1672-2817（2007）01-0073-03 |
| 收稿时间： | 2006-12-06 |
| 修稿时间： | 2006年12月6日 |
On the Malpractice and Adjustment Measures of Levying taxes on personal Reward of the year-end |
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| LI Ai-ge.On the Malpractice and Adjustment Measures of Levying taxes on personal Reward of the year-end[J].Journal of Xi‘an Institute of Finance & Economics,2007,20(1):73-75. |
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| Authors: | LI Ai-ge |
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| Abstract: | The present way of Levying taxation on personal reward of the year-end conformes to the law of personal income tax,but should be made better to overcome the role of restraining economy development.From short-term angle,calculation formula may be adjusted.From long-term consideration,the law of personal income tax should reformel to carry out levying taxation on personal year-end reward by a year and comprehensive management. |
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| Keywords: | year-end reward personal income tax the way of taxation |
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