我国个人所得税课征模式选择

On the Levy Mode and the Choice of Individual Income Tax

从国际社会税制改革的趋势来看,综合所得的课税模式是未来个人所得税的最佳选择,而我国目前实行的分类课税的模式存在诸多弊端,与WTO规则和我国经济发展的实际需要存在较大的差距。顺应我国经济发展和国际趋势,我国个人所得税应采用混合所得的课税模式,最终实现对纳税人的综合所得课征。

Seen from the tendency of international tax reform,the tax mode of integrated incomes will be the first choice for individual income tax in the future. However, the classified mode that China is practicing has some disadvantages,creating disparities from WTO rules and the practical need of China's economic development. The author argues that a tax mode based on comprehensive incomes should be adopted to conform to the economic growth of China and the international trends.