摘要
我国个人所得税起征点由800元提高到了1600元,这一改革措施没有从根本上解决个人所得税由于实行统一免征额所带来的实际上的不公平问题。除此之外,我国个人所得税还存在着税制不完善、税率结构不合理、征纳不充分等缺陷。我国可以从采用分类综合所得税制、提高边际税率、加强税收征管等措施入手,进一步深化个人所得税的改革。
Individual income is levied tax starting with 1600 yuan( R. M. B) instead of 800 yuan (R. M. B. ), which unfortunately is unable to eliminate unjustness due to the practice of universal tax deduction. In addition, such limitations as faulty taxation, unreasonable tax rate frame, and inadequate taxation exist in China's individual tax system. Thus we should reform present individual tax system by adopting classified comprehensive income tax system, increasing boundary tax rate, and strengthening management of taxation.
出处
《江苏警官学院学报》
2006年第2期69-72,共4页
Journal of Jiangsu Police Institute
关键词
个人所得税
税收制度
经济管理
individual income tax, tax system, reform on tax