In more than seven years after the personal income tax Law in effect on May 1, 2009, this is the most controversial Act ever. It shows the complexity as well as less consensus, from not only the people but also among public servants. Of course in the context of the implementation of international commitments in General, committed in particular tax, tax policy reform need to be consistent with international practices. On the basis of essential characteristics, status ACCOUNTING and tax laws apply the restrictions, the thesis put forward some solutions to contribute to making the law pit applied into practice easier, specifically mentioned Solutions Group 2 mainly: (1) some of the content needed to be modified by the law of the pit : suggest reduced levels except for background, the personal income tax for the transfer of property, abolished the income from gifts; tax ACCOUNTING rules supplements for income from transfer of property between his stepfather with sons and between the stepmother with stepchildren; (2) a few recommendations: promote advocacy work in the whole population, to build a legal corridor for tax agents, diversify the forms of payment, synchronizing data between the management bodies, development of human resources to manage the professional tax.
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