浅谈个人所得税的改革思路

Talking about Reform Ideas of Personal Income Tax

个人所得税的一个重要职能是调节收入分配、体现公平原则。分析了现行个人所得税存在的问题,并提出了当前我国个人所得税征收改革应注意的几个问题。

To adjust income distribution and reflect the principles of fairness is one of the most important functions of individual income tax. This paper analyzes the problems existing in the current personal income tax in China, and puts forward that the personal income tax reform should pay attention to several problems.