关于完善个人所得税法的思考

On Law Perfection of Individual Income Tax

本文就修改现行个人所得税法的必要性进行了阐述,针对现行个人所得税法存在的立法不规范、税制模式不尽合理、起征点偏低、税率设置不合理、税基不科学、存在重复征税现象、征税方法不完善、公民认可程度不高、税款流失严重等问题进行了分析,提出了对个人所得税法在八个方面进行完善的一些构想。

The article expounds the necessary of amendment of individual income tax and discusses such problems as Imperfection of legislature, the unreasonable tax form, some low starting point of tax, the unreasonable set of tax rates, the non-science tax bases, the repeat collection, imperfect collection method, the high disapproval level of citizens, the loss of the tax payments .Then the article puts forward the writer's eight plots about perfecting individual income tax.