现行个人所得税制改革的思考

The Reform of the Current Personal Income Tax

随着我国经济的高速发展 ,城乡居民的个人收入增长迅速 ,个人所得税法在新的经济形势下暴露出诸多问题。所得税制度不合理 ,工资薪金所得费用扣除标准过低 ,边际税率过高 ,审报制度不规范 ,配套措施不健全 ,个人所得税的调节作用失灵 ,为适应我国目前实际情况的需要 ,针对以上问题 。

With the economic development,the resident's personal incomeincrease quickly.Under the new economic situation,many problems concerning personal income tax law are exposed:income tax system is not reasonable;salary expense deduction standard is too low;marginal tax rate is too high;Auditorial report system is not standard;Correlative methods are not perfect,personal income tax is out of function.So,in order to adapt the current situation,personal income tax system must be innovated as soon as possible.