对我国个人所得税改革的几点想法

Views on the Reform of Individual Income Tax in Our Country

随着我国市场经济的快速发展,国民收入明显提高,个人所得税存在着分类所得税制设计不合理,费用扣除标准过低、课税范围狭窄、税率结构复杂等弊端。应采取实行混合所得税税制模式、健全费用扣除制度、拓宽税基、简化税制结构等措施,以实现“调节收入分配,体现社会公平”的立法原则。

Following with the market economic development, with the national income obviously raised, individual income tax existed some abuses such as the design of the scheduler system of taxation is not reasonable, the standard of cost deducting made too low, the scope of levy tax is too narrow, the tax structure is too complex, etc, According to these problems, we should is to adopt the taxation pattern of mix income tax, improve the cost deducting system, widen the tax foundation, predigest the taxation structure in order to filfill the legislative principle to make sure ＂regulate income distribution, embody society fair＂,