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个人所得税是新税制改革以来收入增长最为强劲的税种之一,尽管其在我国组织财政收入、调节个人分配方面的职能作用逐步增强,但个人所得税在我国税收总体中的比重仍然偏小,在调节社会收入分配中作用发挥仍存在较大差距,改革个人所得税制的呼声日渐升高。文章从目前个人所得税制设计缺陷出发,结合税制改革的目标定位,明确妥善处理关系,试图从七个方面提出完善我国个人所得税制的对策。
Although personal income tax is one of the most powerful tax revenue growth since the new tax system reform, although its function of organizing fiscal revenue and regulating personal distribution in our country has gradually increased, the proportion of personal income tax in the overall tax revenue of our country is still small. There is still a big gap in the role of social income distribution, and the voice of reforming the personal income tax system is on the rise. Starting from the current design flaws of personal income tax system and combining with the target orientation of the tax system reform, the article makes a clear and proper handling of the relations and tries to put forward the countermeasures of improving our personal income tax system from seven aspects.