中国现行个人所得税存在的主要问题及对策

Main Problems and Countermeasures on China's Current Personal Income Tax

随着中国居民收入水平的提高,个人所得税暴露出一些问题:不同所得间界限模糊,计税方法和税前扣除不同,出现税收负担不公平问题,给税收征收管理带来了困难,也为纳税人规避税收提供了机会。如何全面修改个人所得税,使其更公平,更利于征管,将逐渐引起人们的重视。

Following the growth in Chinese people＇s incomes, some problems have been emerged in the personal income tax： fuzzy boundaries between the different income, difference in tax methods and pre-tax deduction, and unfairness of tax burden, which have brought difficulties to the tax collection management and provide an opportuni- ty for taxpayers to evade tax. Attention will be gradually attracted to the problem of how to completely revise the personal income tax to make it fairer and more conducive to tax collection and management.