浅论我国个人所得税法律制度改革——从《个人所得税法》的修改谈起

我国个人所得税制度的发展,大致经过了统一建立、全面改革、深化改革、分享改革等几个阶段。现行的个人所得税制度存在的主要的问题在于,级数偏多,税率偏高,税额计算方法不合理等。要解决这些问题,必须改革所得税课税模式,调整应税所得额,加大违法处罚力度,完善个人所得税征收管理的配套制度。

On the Reform of China's Individual Income Tax System——Starting from the Revision of Individual Income Tax Law

The development of China's individual income tax system can basically be divided into several stages such as unitary establishment,all-around comprehensive reform,deepening reform and sharing reformation.There main problem exist in active individual income tax system,namely high tax rate,unreasonable calculation of tax to be paid.The author thinks that we must resolve these problems form reforming the pattern of income tax levying duty,adjusting the amount of the individual exclusion,strengthening the punishment on the breaking of law,and perfecting the interchangeable system of individual income tax collecting administration,and so on.