我国个人所得税沿革研究

The Evolution Research about Personal Income Tax in Our Country

个人所得税自十八世纪末产生以来,已经成为当今世界各国普遍采用的税种。不仅是西方发达市场经济国家的主体税种,也是发展中国家的重要税种之一。尽管我国个人所得税开征比较晚,但仍是我们国家的一个重要税种,随着社会主义市场经济和税制改革的不断发展,个人所得税在个人收入调节方面发挥着越来越显著的作用,受到了社会广泛的关注。通过对我国个人所得税法的制定及几次修正进行的沿革研究,从而指出其存在的问题,并提出相关建议。

Since 18 century＇s ends the personal income tax have produced, It already became the categories of taxes that various countries generally use now. Which is not only the main body categories of taxes in the West developed marketing country, also one of important categories of taxes in developing country. Although the time the personal income tax was began in our country is quite late, It was still an important categories of taxes in our country, with the development of socialist market economy and tax reform, the personal income tax is playing more and more remarkable role in the aspect of adjusting personal income, and it has received the social widespread attention. Through the evolution research for individual income tax law＇s formulation and several revisions, we point out the question existencing, and put forward the related proposal.