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作为国家主体税种之一的个人所得税在具体运行中逐步暴露出不少的矛盾和问题修改与完善个人所得税法已经势在必行。为了改善这些情况,在本问中提出了如下建议:实行分类同综合相结合的混合型个人所得税制,合理确定税率和扣除标准,规范纳税人范围,调整和扩大税基,规范预扣缴制度,建立完善、科学的现代化税务征管系统等,以期对我国个人所得税法律制度的修订和完善有所裨益。
As one of the main national taxes, personal income tax gradually revealed a lot of contradictions and problems in specific operation. It is imperative to revise and improve the personal income tax law. In order to improve these situations, the following suggestions are put forward in this question: to implement a mixed-type personal income tax system that combines classification and comprehensiveness, reasonably determine the tax rate and deduction of standards, regulate the scope of taxpayers, adjust and expand the tax base, and standardize the withholding system , Establish a sound, scientific and modern tax collection system, with a view to our country’s personal income tax legal system revision and improvement of some benefit.