社会公平与个人所得税改革

我国的贫富差距日益拉大,而我国的个人所得税存在课税模式不合理、费用扣除标准不合理、税制设计不完善、税收征管水平低下等问题,不能起到应有的调节个人收入分配,促进社会公平的作用,应当顺应国际潮流,结合我国的实际情况,作出相应的变革。

Difference in residents＇ income is larger and larger in our country. The defects in the Personal Income Tax regulation, such as the mode of income taxation not being rational,the expense deduct standard not being rational, the faultiness in tax system, the ineffucient administration of income tax, hold it track from playing an important role in adjusting residents＇ income differece and realizing the society fair. Considering our own situation and the interuational tide of the income lax reform, we must make corresponding reform.