对完善我国个人所得税法律制度的探讨

在现代社会中 ,个人所得税以其聚财和调节个人收入的独特功能而备受世界各国尤其是发达的市场经济国家青睐 ,较好地征收个人所得税既能促进市场经济的繁荣 ,又能确保社会的公平和稳定。因此 ,跟上世界个人所得税改革潮流 。

Nowadays China's reformation is going deep and the society is becoming much opener.It makes Chinese people's individual income greatly increasing,and Chinese individual income tax are also greatly increasing. However,for the sake of large area of China,the reality is fairly different.Individual income tax payments are crucially washed away.After investigation,the author concludes that the reasons are the imperfection of individual income tax system of China and lack of strong efficient means to levy the taxes.Under market economy,the disonder of such income tax system necessarily affects the development of China economy.