我国个人所得税改革的思路

Thinking of the Individual Income Reform in China

实践中,我国个人所得税的负担者以工薪阶层为主,在调节高低收入之间的差距上显得无能为力,没有体现出富者多纳税的基本思想。因此,我国应在个人所得税的课税模式、扣除项目及征管模式等方面做出明智选择。

In our real life, the income tax payers are all in the salary class, and adjusting the gap between the high and low income seems powerless,which doesn't show the idea that the rich should pay more.Therefore,the tax pattern of individual income, the items deducted and collection, and management should be chosen wisely.