关于个人所得税改革的几点思考

Thoughts on Personal Income Taxation Reform

通过此次个人所得税改革前后数据对比分析表明,改革后的个人所得税征收办法仍然不合理,违背立法宗旨。我国个人所得税改革应该从公平税负,更好地调节收入分配的需要出发,朝着实施综合与分类相结合的个人所得税制,乃至完全的综合个人所得税制的方向发展。

By comparing data before and after the personal income taxation reform, this paper concludes that the after-reform taxation method is still unreasonable, disobedient to the purpose of legislation. Actually, the reform should take the goal of allocating fair tax burden and adjusting revenue distribution as its starting point, progress towards the integration of comprehensive and sorted personal income taxation system and, consequently, the completion of an overall comprehensive personal income taxation system.