关于我国个人所得税制改革的思考

个人所得税是对个人取得的应税所得征收的一种税。我国个人所得税制设计中存在着资本所得轻征税、劳动所得重征税、费用扣除不合理、税率复杂等缺陷,加剧了税负在高低收入者之间的累退倾向。只有重新设计科学适宜的个人所得税率机制,并建立合理的个人所得税征管体制,才能既实现社会经济发展需要的效率价值,又不失社会的公平价值。

On Reform of Income Tax of in China

Income tax refers to the tax on the leviable personal income.In China's Income Tax System,there are some defects such as heavy tax on income through labour,light tax on income through capital,unreasonable deduction of expense,complexation of tax rate,which aggravate the dedining tendency of taxation between people with high and low income.Only when the income tax rate system is renewed in a reasonable way and the income tax system is established reasonably,will the high efficiency and the fairness of economy development be realized.