中国个人所得税制度现状及改革研究

Research on the Existing Circumstances and Reform of Individual Income Tax System in China

目前中国的个人所得税制度实行的是分类所得税制,不能很好地体现量能负担的原则,税制设计没有充分考虑个人的家庭负担状况,在法定费用扣除上考虑物价、地区、通货等方面的因素不足,税率设计也不尽合理,工薪阶层税率偏高,加之个人所得税征管问题犹存,应适时逐步过渡到综合所得税制模式,法定费用扣除要考虑纳税人的家庭状况,以减少通货膨胀对税收的扭曲,加强税收征管。

The current personal income tax system of China is the classification of the income tax system.It can not reflect the ability-to-pay principal of taxation,and the design of the tax system does not take some factors into consideration,such as personal family burdens status,prices on debiting the fees,different regions and currency expense.The rate of taxation is designed reasonably,and the rate of working-class is on the high side,In addition the collection and management issues of individual income tax is prominent.It will gradually transit to the consolidated income tax system mode.We should take a consideration to the taxpayer＇s family situation and the inflation.We must strengthen the administration of tax collection.