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近年来个人所得税已经成为社会关注最高的一个税种,同时也是最具潜力和活力的一个税种。但是由于我国个人所得税起步晚,发展尚不成熟,个人所得税在税制设计、征收管理方面等都存在一些问题,面临深入全面的改革。本文对我国现行的个人所得税在税制设置和征管等方面进行了研究和探索,从税制模式、扣除标准、税率设置等方面提出进一步完善我国个人所得税制度的政策建议,以期有助于制定科学的合理的人性化的个人所得税改革方案。
In recent years, personal income tax has become the highest social concern of a tax, but also the most potential and vitality of a tax. However, due to the late start of personal income tax in our country and the immature development of personal income tax, personal income tax has some problems in terms of tax system design and collection administration and so on, and is facing a thorough and comprehensive reform. In this paper, we study and explore the current personal income tax in taxation system and collection and management, and put forward the policy suggestion to further improve our personal income tax system in terms of taxation model, deduction standard and tax rate setting, with a view to helping to formulate scientific and reasonable The humane personal income tax reform program.