2009年3月5日及3日,一年一度的全国人民代表大会会议及中国人民政治协商会议在北京分别拉开序幕。这次两会是在全球金融危机的形势下召开的,因此,我国政府在两会期间出台的政策及其他刺激经济的财政措施都成为了中外媒体关注的焦点。其中关于转换个人所得税课税模式的呼声越来越强烈,个人所得税制的完善无疑对当前刺激消费、调控经济有重要的促进作用。 On March 5 and March 3, 2009, the annual National People’s Congress meeting and the Chinese People’s Political Consultative Conference kicked off in Beijing. The two sessions were held under the circumstances of the global financial crisis. Therefore, the policies promulgated by our government during the sessions of the two sessions and other fiscal measures to stimulate the economy have all become the focus of attention of the Chinese and foreign media. Among them, the voice of converting individual income taxation taxation model is getting stronger and stronger, and the improvement of personal income tax system undoubtedly plays an important role in promoting the current consumption and controlling the economy.