改革和完善个人所得税的思考

Thoughts on Reforming and Perfecting Individual Income Tax

个人所得税在我国将成为很有潜力的税种;我国的个人所得税制模式只能是由现行的分类所得税制过渡到二元制;税制建设应尽量与国际通行做法接轨;个人所得税制中的费用扣除要考虑纳税人的合理支出因素;应加强我国的个人所得税的征收管理工作。

Individual income tax will be likely to become one of the most potential revenues in China. Mode of individual income tax in China can only be changed gradually from the classified income tax policy to the dualistic income tax policy. We should try our best to go with the international regulations in establishing our tax system. Tax deduction should consider the ability of the taxpayer's reasonable payment.