我国个人所得税法律制度研究

Research on Legal System of Personal Income Taxation in China

个人所得税法在很多国家都是一项十分重要的法律,它关系到成千上万的纳税人的基本利益,我国的个人所得税自从开征以来,获得了迅速的发展,在国家财政收入中的比重不断提高。可是,现行的个人所得税法已经明显存在一些问题,存在许多违背税收公平原则的缺陷。完善个人所得税法律制度,真正发挥个人所得税的社会调节作用,同时实现社会公平势在必行。

Personal Income Taxation Law, as a very important law in many countries, is related to the basic benefits of thousands of taxpayers. In China, the personal income taxation has been developing rapidly and the proportion of personal income tax in the national financial income has been increasing since the personal income tax was levied. However, there are still some obvious defects that violate equality principle of tax law in the current personal income taxation. It is imperative to perfect the personal income taxation system and exert fully its function of regulating the society, achieving the equality principle of the society.