浅析我国个人所得税改革中的问题及对策

On the Problems with China's Reform on Individual Income Tax

个人所得税是对自然人取得的各项应税所得征收的税种,在聚集财政收入、公平收入分配方面发挥着巨大作用。个人所得税关系到每一个自然人的切身利益。对我国个人所得税现状的分析表明,随着我国经济体制改革的不断推进,市场经济的建立和完善,经济发展水平与综合国力的明显提高,现行个人所得税运行机制逐步显露出征收模式不科学,税率设计不合理,起征点不公平,征收管理不严密等一系列缺陷。为进一步改革和完善个人所得税制,更好地发挥个人所得税在组织收入、公平分配与调节经济中的重要作用,应进一步完善个人所得税征收基础制度;建立科学的预扣预缴税款制;推行双向申报制度;拓宽税基,降低税率;重点稽查,加大处罚。

Individual income tax is the tax imposed on the taxable income of natural person; it can play an important role in raising facial income and promoting the fairness of income distribution. Individual income tax is closely related to the interest of every natural person. Analysis on the current situation of China＇s individual income tax shows that, with the development of China＇s economic institutional reform, the establishment of perfect of market economy, China＇s economic development level and the overall national strength has been improved so much. And there are some problems with the prevailing mechanism of individual income tax, such as the not scientific pattern of imposing, the irrational tax rate, the unfair starting point of taxation and the not well managed imposing activities. To further reform and perfect the tax system of individual income tax and give full play to the role of individual income tax in organizing income, promoting the fairness of distribution and adjusting economy, we should further perfect the tax basis of individual income tax, formulate the scientific tax mechanism of advance payment, promote the two-way declaration, expand tax basis, decrease the tax rate and enhance penalty.