个人所得税改革遗留问题探讨

新个人所得税法主要在两个方面进行了重大改动:费用减除标准上,将工资、薪金所得的费用减除额从800元上调至1600元;纳税申报上,对高收入者鼓励其自行申报。这是我国个税改革的一个良好开端,但与理想的个税模式相比,我国个税制度还存在着税制不合理、税基过窄、税率相对复杂、税收征管制度不完善等遗留问题。本文对此进行了探讨,并提出了一些完善建议。

The new law of individual income tax has changed a lot in two parts：one of them is raising the levy spot of individual tax from 800 Yuan to 1600 Yuan.The other is encouraging the taxpayers to declare ratepaying by themselves.That is a good staring point.But there are still many problems left compared with the ideal model.The article has discussed the problems and presented some reform proposes.