关于完善我国个人所得税法的设想

On the idea of improved personal income tax law

我国个人所得税法虽经历次修改但仅是局部微调,没有弥补现行个税法的根本缺陷,我国个人所得税法的改革和完善仍任重而道远。本文借鉴国外个人所得税法改革的合理成分,在分析我国个人所得税法缺陷的基础上,提出应在分类征收模式向分类与综合相结合的征收模式转变;减少累进税率级次,降低最高边际税率;实行税收特别措施;采用基本扣除与专项扣除相结合的方式,建立弹性税制,推广税收指数化和加强征管五个方面予以完善。

Although the experience of Personal Income Tax Law,but only a partial revision of fine-tuning of the existing tax law does not compensate for fundamental flaws,our personal income tax law reform and improve the still long way to go.This article referring to foreign income tax law,the reasonable elements of the reform,the analysis of the personal income tax deficiencies based on the proposed model should be imposed in the classification of the combination to the classification and comprehensive collection of model;reduced progressive tax rate level times,reducing the top marginal tax rate;special measures in taxation;using basic deduction and special deductions combination,establish a flexible tax system to promote and strengthen tax collection and management of indexation to improve five aspects.