浅谈我国个人所得税的改革与完善

Discussing Simply the Innovation and Perfection for Personal Income Tax in Our Nation

1994年1月1日起开始施行的个人所得税,在调节个人收入、缓解社会分配不公,增加财政收入,促进经济发展,保持社会稳定等诸多方面都发挥了重要的作用。但是顺应加入WTO、经济全球化发展需要,不断地改革与完善我国的个人所得税势在必行。而改革究竟采用何种征收模式、扣除额的确定以及税率结构如何调整等,学术界仍有分歧,笔者就此几个问题谈谈看法。

The personal income tax, which was carried out on 1.1.1994, h as played a important role in the followings: adjusting personal income and releas ing unfair social distribution, increasing financial income, accelerating econom ics' development, maintaining social stabilization, and so on. However, we must innovate and perfect the personal income tax in our nation just for accommodatin g the requirement of joining into WTO and the global trend of economics' develop ment. At the same time, academe still has some differences in the followings: wh at collection mode should be adopted, how to ascertain the deduction, how to adj ust the configuration of tax rate, and so on. And I will give some my own advice on these issues.