分类所得税制模式的现实困境及其改革

The Predicament of Classified Income Tax and the Reform

按照社会主义市场经济的要求,我国个人所得税应该成为主体税制。但现实地看,我国个人所得税运行效果不够理想,没有实现税制设计目标,对高收入者调节乏力,甚至是逆调节,征管漏洞较大,税收流失严重。这就要求我们积极地对现行分类所得税制模式进行改革,向综合所得税制模式转变,完善个人所得税制。

The framework of our tax system was set up in 1994 after its first imposition in 1980. In response to the requirement of socialism Market Economy, the income tax will be the main tax of China in the future. However, the system of income tax hasn't been carried out effectively in China. The fixed goal hasn't been obtained. The regulation to those with high salary hasn't been powerful. It even regulates them in an opposite direction. The imposition and management of the income tax are full of loopholes. So that it has suffered great loss. We should carry out the reform on the present system of classified income tax actively, to accomplish the comprehensive income tax system, and to perfect income tax.