我国个人所得税法若干问题研究

我国现行个人所得税法采用的是分类制模式,难以体现量能负担原则并容易导致税收流失,因此在税制模式上应选择分类制与综合制相结合的混合税制;关于纳税主体的规定界限模糊,应该科学设计纳税主体制度,早日与国际接轨;对于扣除额与税率结构的设计,不仅需要调高扣除额,而且应该体现纳税人的家庭负担,并减少税率级距;而完善源泉扣缴制度以及相关配套措施、强化对税务人员的培训则是提高征管效率的关键所在。

Study on Several Questions of Individual Income Tax Law of China

The classified system mode, which is currently adopted in China as the mode of individual in-come tax law, can hardly reflect the principle of tax burden based on capabilities, and it tends to cause theloss of tax revenue. Therefore, for the tax system mode, a mixed tax system should be preferred with the com-bination of classified system mode and the synthetical system mode. Regarding the fuzzy demarcation line ofthe tax- paying subject, the system of tax- paying subject should be constructed scientifically so that it will bein line with the international standard at an early date. As for the design of deduction and tax rate structure,not only the deductions need to be raised, but also the taxpayers' family burden should be reflected and thegrade gap among tax rates should be narrowed. Moreover, the key to enhancing the efficiency of levy and man-agement is to consummate the source withhold system, improve the relevant supplementary measures andstrengthen the training of tax team personnel.