| 我国个人所得税法的评析及其改革与完善 |
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| 引用本文： | 刘隆亨. 我国个人所得税法的评析及其改革与完善[J]. 北京联合大学学报(人文社会科学版), 2011, 9(2): 105-108 |
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| 作者姓名： | 刘隆亨 |
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| 作者单位： | 北京联合大学经济法研究所、北京大学税法研究中心,北京,100191 |
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| 摘 要： | 从个人所得税法的基本功能作用和要素分析,中国个人所得税法具有几大特色（优势）,但也存在若干不足。应结合经济发展的实际状况确定我国个税法的改革方向和原则,个人所得税改革和要解决的问题很多,我们主张逐步改革,分步实施,当前迫切要解决的是两方面的问题：一是适当提高费用扣除标准,二是减少级距,拉开档次。
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| 关 键 词： | 个税法 基本功能 个税评析 个税改革 费用扣除 税率结构 |
On the Individual Income Tax Law of China and Its Reform and Improvement |
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| LIU Long-heng. On the Individual Income Tax Law of China and Its Reform and Improvement[J]. Journal of Beijing University(Humanities and Social Sciences), 2011, 9(2): 105-108 |
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| Authors: | LIU Long-heng |
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| Affiliation: | LIU Long-heng(Economic Law Research Institute of Beijing Union University & Tax Law Research Center of Peking University,Beijing 100191,China) |
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| Abstract: | This paper,by proceeding from the basic functions of the Individual Income Tax Law,comprehensively and objectively states several characteristics(or advantages) of the Individual Income Tax Law of China and five shortcomings that develop with the situations.We shall determine the reform orientation and principles of the Individual Income Tax Law in light of the actual economic development situations.There are still a lot of problems about the reform of the individual income tax.The reform shall be made by steps.The present urgent problems include: 1.appropriately improving the standards for the deduction of expenses;2.reducing the number of ranges of income and increasing the difference between them. |
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| Keywords: | Individual Income Tax Law basic functions individual income tax analysis individual income tax reform deduction of expenses,tax rate structure |
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