关于我国个人所得税法的思考

分析了我国现行个人所得税法中的课税模式、费用扣除标准、税率结构、征管模式等方面存在的问题,认为现行税法中的免征额、边际税率及费用扣除标准不合理,课征范围与个人收入形式的发展变化不协调,税收征管制度不健全,有法不依现象严重,难以从重处罚等问题。提出将分类所得税制过渡为混合所得税制、调整费用扣除标准、调整课税的级距及税率、建立科学有效的征管制度并加大对偷税漏税行为的处罚力度等举措,以维护税法的公正性和严肃性。

Consideration on the Law of Personal Income Tax

This paper discusses the existing problems of the current law on individual income tax,involving the model of tax collection,expense deduction standard and tax rate structure etc.In this essay the author thinks that the exempting amount,marginal tax rate and the standard of expenses subtraction are not reasonable,and that the scope of tax collection is not coordinated with the changing patterns of individnal income,and that system of tax laying is imperfect,and the established system is often violated.To deal with these existing problems,the anthor suggests that the category income tax system should be changed to mixed income tax system,and that the standard of expense deduction,the gap and the tax rate should be adjusted,and that scientific and effective levying system should be established,and that the behavior of tax evasion should be punished severely to gnarantee the fairness and serionsness of tax law.