创新个人所得税制的设想

个人所得税是我国税制结构中的主体税种之一,发挥着聚集政府财政收入、公平收入分配的重要功能。个人所得税制改革的重点应是税率结构的设计与综合所得项目的界定,这直接关系到纳税人负担的轻重与税制是否公平。而两者关系相当紧密,功能作用相辅相成,在制度设计时必须予以整体考虑。

The Conception of Innovating Personal Income Tax System

The personal income tax is one of major taxes in the tax system of our country.It plays the roles of collecting revenue for the government and fairly distributing income.The key points of the personal income tax system reform are the design of the tax rate structure and the definition of the synthetical income items,which are directly related to the burden of tax payers and the fairness of tax system.However,as their relation is rather close and their function is complementary,we should take a holistic consideration when designing the system.