完善个人所得税制度研究

A Study on Perfecting the Reform of Personal Income Tax System

个人所得税制改革必须与国情相结合分步实施、循序渐进,而不能一步到位。“十一五”乃至更长的一段时期,个人所得税制应按照主要体现收入再分配的政策目标来完善:实行综合与分类相结合的混合所得税制课税模式;简并税率形式,调整税率的幅度和结构;采取有效措施,减少个人所得税流失。

The reform of personal income tax system should be conducted in the light of the national conditions and accomplished step by step in spite of in one step. During the ＂llth five-year plan＂ period or in the longer term, personal income tax system ought to be perfected in the way that the policy objective of reflecting income redistribution can be achieved, that is, to combine consolidated income tax and classified income tax into mixed tax distribution systems to simplify the forms of tax rate and readjust its extents and structures; to take effective measures to reduce the loss of personal income tax.