从税收公平原则看个人所得税改革

The Reform of Individual Income Tax Viewed from the Principle of Taxation Fairness

公平原则是税收的基本原则之一,而我国目前在个人所得税税收制度、税收征纳方面还存在诸多不公平之处。只有从税收公平原则出发,从实行综合分类的混合税制、调整费用扣除标准和增加扣除项目、适当提高起征点、建立严密有效的税收征管机制等方面深化改革,才能逐步实现个人所得税收的公平、合理。

Fairness is one of the basic principles in taxation. At present there exist a number of areas of unfairness in China＇s individual income tax system and income taxation. Only when we practice a mixed individual tax system based on categories, adjust the deduction criteria and increase deduction items, properly raise the starting point for individual income taxation, and institute a strict and effective taxation system can we gradually achieve fairness and rationality in individual income taxation.