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个人所得税作为一国财政收入的重要来源,是一国税收结构中主体税种之一,也是税制理论研究的重要对象。改革开放以来,我国个人所得税体制改革经历了多次变迁,其演变轨迹适应了我国经济发展的总体要求,对于调节收入再分配,稳定经济发展发挥了极其重要的作用。同时在新的经济形势下,我国个人所得税在税收制度和征收管理等方面仍然存在不足,本文从我国国情出发,提出进一步改革和完善个人所得税法,构建更加高效、公平、科学的个人所得税制度,使个人所得税能更加充分地发挥宏观经济调控及收入再分配的作用。
As an important source of fiscal revenue of a country, personal income tax is one of the main types of taxes in the tax structure of a country and also an important object of theoretical research on taxation. Since the reform and opening up, the reform of personal income tax system in our country has undergone many changes. Its evolution trajectory has adapted to the general requirements of our country’s economic development and has played an extremely important role in regulating the redistribution of income and stabilizing the economic development. In the meantime, under the new economic situation, the personal income tax in our country still lacks in taxation system and collection management. Based on our own national conditions, this paper proposes to further reform and perfect the personal income tax law, to build a more efficient, fair and scientific personal income tax system, So that personal income tax can give full play to macroeconomic regulation and redistribution of income.