劳务所得

结合以上分析，本文从简化税制、降低税负出发，在对现有劳务所得涉税项目合并扩展的基础上，提出了劳务所得税收的全新概念。

Out of consideration of tax system simplification , the paper brings forward a new conception " Labor income tax ", basing on consolidating and extending the existing relevant taxation items .

并且结合制度经济学、信息经济学和税收遵从理论等经济理论，对劳务所得税收的征收管理提出了改革建议和相关配套措施。

Furthermore , the paper applies relevant system economics ; information economics and taxation obey theories to improve the labor income tax collection and administration system , as well as , the relevant supporting measures .

对工资薪金所得与劳务报酬所得合并征收个人所得税的探讨

On Levying Personal Income Tax Combining Salaries Income and Labor Income

劳务报酬所得；

Income from remuneration for personal services ;

从中国境内取得的劳务报酬所得

Income obtained from personal service in China

外国企业在中国境内从事建筑、安装、装配、勘探等工程作业和提供咨询、管理、培训等劳务活动所得。

The income derived from construction , installation , assembly or exploration project or consultation , management and training services .

劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得和其它所得，适用比例税率，税率为百分之二十。

Income from remuneration for personal services , royalties , interest , dividends , bonuses and the lease of property and other income shall be taxed at a flat rate of20 percent .

第二块是修订税收实体法体系，主要阐述货物和劳务税、企业所得税和印花税，使实体法适应电子商务。

The second is the revision of the tax law system , mainly expound the goods and services tax , corporate income tax and stamp tax , make the substantive law to adapt to the electronic commerce .