我国“个税”改革势在必行

China's "Individual Income Tax" Reform Should Be Imperative

个人所得税(下称"个税")在调节收入分配方面发挥着十分重要的作用。针对我国目前个税设计和个税征收方面不容乐观的现状,笔者结合实际,分析了个税存在的一些问题,并提出了相应的政策建议。

Individual income tax plays a very important role in adjusting income distribution. According to the unpromising status in China＇s current design and collection of individual income tax, the author, combining with reality, analyzed some problems of individual income tax, and put forward relevant policy suggestions.