我国个人所得税改革初探

A Brief Probe into Reform of Our Country's Personal Income Tax

针对我国现行的个人所得税实行分类所得税制的现状,提出实行单一综合所得税制、提高扣除标准、调整减免范围、扩大税基、调整税率等建议。

With regard to our country's personal income tax and the current situation of practicing the system of classified income taxes, this paper puts forward some suggestions, such as income tax system, raising the level of income amount to be levied, adjusting the scope of reduction and exemption, expanding the tax base and adjusting the tax rates and so on.