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我国的个人所得税为分类所得税制,一直延续着1993年的税制框架,但是已经二十多年过去了,我国的国民经济实力有了很大的提高,人们的收入以及支出的结构都发生了很大的变化,面对这种形式,现在实行的个人所得税税制存在的问题比较多,比如税基较窄、税率结构不合理、税源流失以及费用扣除比较简单等。本文以解决现行个人所得税制与当前经济、社会发展现状和居民收入形式多样化趋势之间的矛盾作为出发点,旨在探讨个税改革方案的具体方案。
The personal income tax in our country has been classified tax system and has been extended to the 1993 tax system framework. However, more than 20 years have passed since the national economic strength of our country has been greatly improved. People’s income and expenditure structure have taken place very much. Large changes in the face of this form, the current implementation of the personal income tax system there are more problems, such as the tax base is relatively narrow, the tax structure is irrational, the tax base loss and the deduction is relatively simple and so on. This paper starts with the contradiction between the current personal income tax system and the current economic and social development status and the trend of residents’ income diversification. The purpose of this paper is to discuss the specific plan of individual tax reform plan.