我国个人所得税制的完善对策分析

A study of perfecting the personal income tax system in China

分析我国个人所得税存在的收入分配差距与个人所得税交纳的不平等,个人所得税征收范围的不足,个人所得税税制模式存在缺陷等问题。从降低工薪阶层税负、重新设计税制模式、推行以家庭为单位的征收方式、给予相应的税收抵免等方面,有针对性地提出了解决问题的思路和对策。

According to the income distribution gap analysis is made on the personal income tax system, especially on tax pay inequality, the incomplete scope of the collection, and the lack of taxing model. Countermeasures are provided on how to reduce the tax burden from the working-class, redesign system model, tax the family as a unit of collection, and give the corresponding deduction, which can be the basis at problem solution.