完善我国个人所得税制的思考

On Improving the Personal Income Tax in China

随着改革的深化,经济的发展,我国的经济结构发生了重大变化,个人所得税在具体运行中逐步暴露出不少矛盾和问题,修改与完善个人所得税法已势在必行。本文从我国个人所得税税制模式、费用扣除、计税单位等方面对完善我国个人所得税问题进行了探讨。

With the deepening of reform and the development of economy, the great change of Chinese economic structure has taken place. Since problems and conflicts arise from practicing in personal income tax law, it is necessary to amend and perfect that law. In this paper, we discuss improvement of PIT in mode of tax system, expense deduction, unit to be collected and so on.