我国现行个人所得税制存在的主要问题计金标我国现行个人所得税的作用多少已经有所体现，但它的潜力还远远没有发挥，因为个人所得税的制度建设和具体实施已经落后于经济改革实践和经济生活的变化。一、关于税制模式的选择我国现在实施的分类所得税制模式，是将所得分类后... The main problems existing in the current personal income tax system in our country are as follows: The standard of individual income tax in our country has already been reflected in some extent, but its potential is far from being realized because the construction and implementation of the system of personal income tax have lagged far behind the practice of economic reform and Changes in economic life. First, on the choice of tax model China’s current implementation of the tax system of income tax classification is derived ...