完善我国个人所得税法律制度初探

On Improvement of the Law System of Individual Income Tax of China

个人所得税既是筹集税收收入的工具,又是调节个人收入分配的重要手段。在西方发达国家,个人所得税是最重要的主体税种之一,发挥着聚集国家财政收入、公平收入分配的重要功能。修订后的个人所得税法向科学化、规范化和国际化方向迈进了一步,但仍然存在缺陷与不足。作者结合我国实际情况,为继续完善个人所得税法,进一步与国际标准接轨,从免征税额的标准、税制度模式、个人所得税税率以及税收征收管理体制等四个方面进行了探讨和分析。

Individual income tax is not only the tool to collect tax revenue but the important means to adjust the allocation of individual income. In the western developed countries, individual income tax is one of the most primary taxes, which plays the key role in collecting national financial revenue and balancing the allocation of income. Although the law of individual income tax modified in 2005 goes further to be more scientific, standardized and international, there still exists demerits. This paper makes a discussion in the following four aspects： standard of exemption amount, tax system model, the rate of individual income tax as well as the managing system of coUecting tax in order to better the law of individual income tax and to be in line with international criteria.