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个人所得税是我国税收体系中的一个重要税种。目前,个人所得税主要采用的是分类征收模式,而与综合征收模式相比,分类征税模式难以全面、完整地体现纳税人的真实纳税能力。本文分析了现行个人所得税分类征收存在的问题,并借鉴了西方发达国家的有关经验,提出了当前我国个人所得税征收改革过程中应注意的几个问题。
Personal income tax is an important tax in our tax system. At present, the personal income tax is mainly used in the tax collection model, and compared with the comprehensive tax collection model, tax classification is difficult to comprehensively and completely reflect the taxpayer’s real tax capability. This paper analyzes the existing problems in the classification and collection of personal income tax and draws lessons from the relevant experiences of developed countries in the West and puts forward several issues that should be paid attention to in the current reform of personal income tax collection in our country.