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我国现行个人所得税制自1994年实施至今已运行三载有余了。其总体运行效果基本上是好的,尤其是在促进地方财源建设,调节个人原始收入差距和简化税制等方面发挥了一定的积极作用。但同时也应该看到尚有许多亟待解决的问题。本文拟就现行税制存在的若干突出问题略表管见,并提出了以下一些完善对策。选择适当的税制模式目前世界各国个人所得税的课征制度大体分为三种模式:(一)分类制,即将所得按来源性质划分为若干类别,对不同性质的所得分
The current personal income tax system in our country has been running for more than three years since its implementation in 1994. The overall operation effect is basically good, especially playing an active role in promoting the construction of local financial resources, adjusting the individual income gap and simplifying the tax system. At the same time, we should also see that there are still many urgent problems to be solved. This article plans to discuss some prominent problems existing in the current taxation system and proposes the following countermeasures. Choosing the appropriate tax system At present, the system of levy of personal income tax in various countries of the world can be divided into three modes: (i) the classification system, which divides the income into several categories according to the source nature;