改进我国个人工资薪金所得税的思考

A Reflection on Improving Our Individual Salary Income Tax

个人工资薪金所得税是我国个人所得税的主体。我国现行个人工资薪金所得税的税制设计,在一定程度上制约着其功能的发挥。建议在完善我国个人工资薪金所得税功能定位的基础上,结合我国城乡居民的实际收入状况,对个人工资薪金所得税做进一步改进。

Individual salary income tax is the main body of our individual income tax.The tax system design of our current individual salary income tax limits the function of our individual salary income tax.Therefore,the individual salary income tax is suggested to improve by perfecting the function of the individual salary income and combining the real income from the urban and rural residents.