中国个人所得税税制模式的应然选择

What Should We Chose on Reform of Tax System for Personal Income Tax in China

针对个人所得税的税制模式问题,结合中国的具体情况和其他国家的经验,就中国个人所得税税制模式的改革和完善进行了探讨。从各方面综合考虑,混合所得税制最符合中国国情,是个人所得税税制模式改革的应然选择。

The essay focuses on dealing with the tax system issues of personal income tax. Referring to China＇ s prac- tical situation and combining with advanced experience overseas, the essay briefly discusses the reformation and im- provement of personal income tax in China. Actually, considering various facets of situations nowadays, the compound income tax which is the best one to China is the unadvoidable choice of tax system reform of personal income tax in China.