完善我国个人所得税减免问题的思考

A Probe into Improvement of Reduction or Remitting of Our Country's Personal Income Tax

一直以来,个人所得税是地税机关征管工作的一个重点难点,也是全社会普遍关注的问题, 而在个人所得税的减免税工作中尤为突出,这不仅体现在减免税政策上,也体现在减免税管理上。本文从分析我国现行个人所得税减免税在政策和管理上存在的问题出发,提出了完善个人所得税减免税的思考。

All the time, it is a key and difficult point for the local tax organ to levy and manage the Personal Income Tax, It is also generally concerned in the whole society, particularly outstanding in the reduction or remission of the Personal Income Tax. This not only reflects in the policy of reduction or remitting the taxes, but also reflects in management of reduction or remitting the taxes. This paper analyses the problem of current policy of reduction or remission the taxes of Personal Income Tax in our country and the imperfection of policy statement, puts forward some suggestions about improving reduction or remission the taxes of Personal Income Tax.