关于我国所得税制度若干问题的思考

总机构的标准 ,要考虑法人资格和企业的管理控制中心两个要件 ,而企业管理控制中心要件形同虚设 :以独立核算作为企业所得税纳税人的划分标准 ,不规范 ,不公平 ;对个人所得实行按月征税模式 ,其最主要的弊端在于它们影响纳税人生活水平的稳定 ,不能体现纳税人的真正纳税能力 ,违反税负公平原则 ,因此 ,建议在立法上加以完善。

Thinkings on the Questions of Income Tax Systems

It should consider two conditions:qualification of legal person and the management controls of the business enterprises for the ptandards of the gencral organiz ations.Meanwhile,it almost out of use for the management controls of thebusiness enterprises.It's unfair and abnormal to take the independent checks as division standard for the business enterprises income taxpayers.The main irregularity of the method to levy monthly for personal income is that it affects the stabilityities of the taxpayers'life.It can't reflect the true taxpaying abilities.It also violate the fair principle of taxpayment. So the writer advices that it should be perfected in legislation.