对个人所得税一些问题的探讨

A Brief Discussion on Some Problems in Personal Income Tax

本文建议通过完善个人所得税制 ,强化个人所得税征管 ,以提高个人所得税的收入比重 ,充分发挥个人所得税的作用。

This article proposes that the system of personal income tax should be improved, its levying and administration strengthened and its percentage in revenue enhanced so that the personal income tax can play its due role.