新个人所得税法下建筑企业A公司的纳税实施研究

——基于专项附加扣除的研究

【摘  要】近几年，我国的个人所得税先后做过多次调整，前几次调整主要是针对起征点的上调。随着这几次的个税改革减税力度加大，给纳税人带来了“红利”。论文通过对新个税法有关专项附加扣除的研究，结合新个税法实施以来建筑施工企业A公司的实施情况，论证了新个税法对减轻纳税人的税负起到了积极作用。

【Abstract】In recent years， China's personal income tax has been adjusted many times， the previous adjustments are mainly for the increase of the threshold. As the personal tax reform increases the intensity of tax reduction， bringing "dividends" to taxpayers. Based on the study of the special additional deduction of the new personal income tax law and the implementation of the construction enterprise A Company since the implementation of the new personal income tax law， this paper demonstrates that the new personal income tax law has played a positive role in reducing the tax burden of taxpayers.

【关键词】新个人所得税法;专项附加扣除;纳税

【Keywords】new personal income tax law; special additional deduction; tax payment

【中图分类号】F812.42                                             【文献标志码】A                                                 【文章编号】1673-1069（2022）04-0128-03

1 引言

个人所得税是个人在获得收入后缴纳的一种税。（剩余5254字）