论我国个人所得税收法律制度的完善

On Perfection of the Legal System of the Personal Income Tax in China

随着我国市场经济的纵深发展,现行个人所得税收法律制度与当前经济生活的不适应之处逐渐增多,与世界税制改革发展趋势间的差距也逐渐显现。本文通过对我国个人所得税收法律制度现状和存在问题的细致分析,指出我国个人所得税收法律制度完善的路径选择。

With the deep development of China＇ s market economy, the conflict between the current personal income tax revenues and the current legal system in the economic life gradually increased, the gap with the trend of the world -wide tax reform gradually increased. Through the detailed analysis of the legal system of China＇ s personal income tax revenue and the problems, this article pointed out the perfection path choices of the reform of the legal system of China＇ s personal income tax revenue.