论我国个人所得税制的建设与改革

Construction and Reform of Chinese Individual Income Tax Law

完善个人所得税制是构建我国双主体税制的重要内容之一,也是长期以来税制改革的着力点。1980年全国人大通过《个人所得税法》,之后陆续进行五次修改,为我国立法史所罕见。个人所得税税制模式转型、税率水平与结构的调整、所得扣除的改革、纳税申报制度的完善、立法程序的民主化等始终是个人所得税制改革的重点。

Improving and perfecting the individual income tax system is one of the important contents of the Chinese dual tax system and the focus of tax reform for a long time. Personal Income Tax Law passed by National People＇ s Congress in 1980 and a succession of five changes since then is seldom seen in our legislation history. Personal income tax model transition, level and structure of tax rate adjustment, deducted reform, the improvement of tax self-declaration, and legislative process democratization are the focus of individual income tax system reform.