关于个人所得税若干问题的探讨

Research on some Problems about Individual Income Tax

改革个人所得税与加强征收管理 ,是关系到解决社会财富分配差别过大问题的全局性大事。目前 ,国家正在酝酿对个人所得税再次改革 ,其改革的政策和具体措施尚未出台 ,正处在广泛征求意见的过程中 ,笔者在此就若干具体问题提出自己的看法和建议。

Reforming the law and system of individual income tax and strengthening the management of levy are overall important issues about solving the problem of disparity of distributing of social wealth.At present,the Nation is preparing another reform on individual income tax,and is collecting vast suggestions and comments.Since the documents about the new policy of individual income tax and detailed measures have not come out yet,to devote myself to this great reform times,I,therefore,raise,according to some of my point of view,some suggestions and opinions about the detailed items of individual income tax.