进一步完善个人所得税改革

Further Perfecting the Reform of Personal Income Tax

本轮个人所得税改革后,我国个人所得税制度依然存在诸多问题,如费用扣除标准不灵活、税率结构不合理、尚未实行综合征收等,需要采取诸如细化费用扣除标准、合理设计税率结构、实行综合为主的混合所得税制、完善配套条件等一系列措施来进一步改革和完善它。

After the epicycle reforming, personal income tax system still has many problems, Like the expense deduction standard is not nimble, the tax rate structures are unreasonable, not yet imple- ments the synthesis to levy and so on, needs to take a series of measures such as the thin expense de- duction standard, the reasonable design tax rate structure, implementing comprehensive mixed income tax system, and perfecting necessary condition to further reform and perfect it.