浅谈我国现行个人所得税制存在的问题与改革取向

On the Problems of Personal Income Tax System and the Orientation of Reform

我国现行个人所得税存在课税范围窄、税负不公、征收方法有漏洞等方面的不足。为此要通过适当修改税率,合理调整应税所得额,完善征管方法等措施完善个人所得税制。

The problems lie in the narrowness of incidence of taxation , unfairness of burden of taxation , weakness in tax collection and so on , We think measures should be taken to better personal income tax system by changing tax rate and making tax adjustment in the amount of taxable income and improving the methods of tax collection .