浅谈我国个人所得税存在的问题及改革建议

Problems in Individual Income Tax and Reform Proposals

税收的主要职能与作用是筹集财政收入,调节收入分配和调控经济。其中,个人所得税是调节收入分配的重要手段,我国个人所得税政策实行以来,在这方面一直都发挥了积极的作用。但是随着社会主义市场经济的不断发展,个人所得税体制也需要改革。文章根据最新个税草案,对我国个人所得税存在的问题进行分析,并对充分发挥个税调节功能,缓解分配不公的矛盾提出改革建议。

The main function of the tax is to raise fiscal revenue, adjust income distribution and regulate and control the economy. Among them, the personal income tax is an important means of adjusting income distribution. Since the implementation of China＇s individual income tax policy, it has been playing a positive role. But with the development of the socialist market economy, the personal income tax system also needs reform. According to the latest personal income tax bill, the article analyzed the problems in China＇s individual income tax and proposed reform proposes for giving full play to the tax adjustment function, alleviating the contradiction of the unfair distribution.