论我国个人所得税改革

On the Reform of China's Personal Income Tax

个人所得税改革是现阶段中国税制改革中的热点问题。众多文献分别从不同层次、不同角度对目前中国个人所得税改革的原因和存在的问题进行剖析并提出改革建议。我国个人所得税改革具有重要意义,但现行个人所得税制存在诸多问题,调整税率结构,完善税收优惠,优化税收服务,实行综合个人所得税制等改革措施,才能完善个人所得税制。

Personal income tax is a hot issue in Chinese tax reform presently. Many researches have analyzed its motivation and existing problems from different levels and perspectives, and put forward some constructive suggestions. China＇s current personal income tax system still leaves much room for improvement. The measures include adjusting tax rate structure, improving tax incentives, optimizing revenue service, and adopting a comprehensive personal income tax system.