关于个人所得税制改革的探索

Research into the Innovation of the Individual Income Tax System

我国个人所得税从1980年实施以来,已运行了20多年,在调节个人收入公平、增加地方财政收入方面发挥着重要的作用。但是,随着经济的发展,现行的个人所得税制出现了许多弊端,产生了诸多问题,不利于经济的增长和社会的稳定。文章从个人所得税制模式的选择和改革的内容等方面,对个人所得税如何进行改革进行了分析。

It has existed for more than twenty years and played important roles in regulating equity and collecting revenue since the system of the individual income tax was executed.However,with the development of the economy,the current system of the individual income tax has many malpractices and produces many problems,which goes against the improvement of the economy and stabilization of the society,so it is necessary to reform the system of the individual income tax.Of course,the choice of the pattern and the innovation means of the individual income tax should follow our conditions.