逐步完善个人所得税课税模式

Progressive Elaboration on the Taxing Mode of Individual Income Tax

现阶段我国个人所得税制改革目标应定位在高度强化调节功能、适度稳定收入功能,基于此,分类与综合相结合的混合税制模式是适合我国国情的税制模式,应从课税模式的完善入手,按照具体可行的方案渐进改革。

At the present stage, China＇s individual income tax reform shall aim to highly strengthen the function of tax regulation and moderately stabilize the function of tax revenue, on whose context, the integrated tax system with synthesized and categorized mechanism can be a better taxing mode applicable for current situation in China, so the tax reform shall start with improving taxing mode and then implement progressive reform in accordance with specific feasible measures.