个人所得税:问题与改革思路

Individual Income Tax:Problems and Reform Ideas

由于课税模式、费用扣除、税收优惠和征管方面的问题 ,我国现行的个人所得税制在组织收入和调节收入分配方面日益暴露出严重的功能缺陷 ,与当前的社会经济生活的不相适应的矛盾也日益突出。因此 ,必须实现课税模式的适时转变 ,同时在税收扣除。

Current individual income tax of China increasingly exposes serious drawbacks in function of collection tax revenue and adjusting income distribution, and doesn't fit in with current economic and social life because of the defects in tax pattern, deduction, preference and collection management. Therefore, the tax pattern must be transformed in good time. In the meantime, tax deductionn, preference and administration should be improved correspondingly.