个人所得税制度改革的探讨

随着社会经济的高速发展，中国经济发展的市场化已经越来越深入整个经济生活。个人所得税是与百姓生活密切相关的一个税种，在我国税收体制中所占的地位也在逐渐上升，而工资、薪金费用扣除标准制度已成为我国个人所得税法的争议焦点和立法热点。本文将简单介绍我国现行的个人所得税制度及存在的问题。

With the rapid development of social economy, the development of the Chinese economy has been more and more in-depth market the economy as a whole life. Personal income tax is closely related with People＇s Daily life, one of the categories of taxes, in our tax system take the position also rise gradually, and wages, salaries, the expense deduction standard system in our country has become a focus of dispute of individual income tax law and legislation hot.