个人所得税改革分析

On Individual Income Tax Reform

在如今市场经济快速发展的背景下,越来越多的人把目光投向了个人所得税制度。新个税税制的实施虽然对免征额及税率结构进行了适当调整,但仍然存在许多不足和需要改进的地方。本文根据2011年的个人所得税改革,对我国新个税改革存在的问题进行分析,同时提出相应的改进意见。

With the rapid development of current market economy, more and more people turn to the individual income tax system. Although the implementation of the new individual income tax adjust the exemption and rate structure properly, there are still many deficiencies and areas that need improvement. Based on the reform of individual income tax in 2011, this paper analyses the problems in China＇s new individual income tax reform, and puts forward corresponding improvement suggestions.