个人所得税的限制因素

On the Element Restriction of Individual Income Tax

市场化改革需要个人所得税 ,但个人所得税在目前现实经济社会中受到诸多因素限制。经济发展水平和市场化程度低决定了个人所得税成为主体税种尚待时日 ,税政能力不适应、不到位是限制个人所得税的关键因素。分配秩序混乱、制度环境导致的居民纳税意识淡薄也给税收征管带来了困难。在现有条件下完善个人所得税制度关键是提高税政能力。

The individual income tax is wanted in the marketing reform.But it is limited by many factors at present.The key reason for this is the unsuitable and inconsiderable tax policy.The disordered distribution and the system circumstances result in the faint awareness for the residents to pay tax.So the important thing should be done now is to raise the ability of tax policy for the purpose of perfecting the system of the individual income tax.