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个人所得税是调节社会分配的主要税种,是贯彻社会政策的重要工具。在我国,个人所得税虽几经合并与改革,但从经济和社会发展及国际税收现状等角度来看,我国个人所得税仍然存在诸如课税模式老化、边际税率过高、课税项目划分不清、计征方法和费用扣除标准不合理、征管效率低下等问题。为了适应市场经济发展的要求必须对其进行改革,笔者认为应采取综合税制、单一税率、以家庭为计税单位、重新界定征税范围、改进征管手段等政策措施,以使我国个人所得税制更加完善。
Personal income tax is the main tax for regulating social distribution and an important tool for carrying out social policies. In our country, personal income tax has been merged and reformed several times, but from the aspects of economic and social development and the status quo of international taxation, personal income tax in our country still exists such as the aging of taxation model, excessively high marginal tax rate, unclear taxation items, Levy method and cost deduction of unreasonable standards, inefficient collection and management issues. In order to meet the requirements of the development of the market economy, we must reform it. The author believes that we should adopt a comprehensive tax system, a single tax rate, the family as a tax unit, to redefine the scope of tax collection, tax collection and management measures to improve the tax system to make China more personal income tax perfect.