我国个人所得税法律制度的完善

The Improvement of the System of Individual Income Tax Law

我国个人所得税制度在整个税制体制中作用越来越大,目前已经成为我国第四大税种,但是这一制度在实践中存在分配机制和程序缺陷,并没有充分发挥其积极作用。通过改革税收体制,采用分类综合所得税的税收模式、完善个人所得税的程序性规定等方式,从而公平税负,合理分配社会财富。

China＇s the individual income tax system plays a more and more important role in the whole tax system ,and it has become the fourth largest tax in our country, but this system has a distri- bution mechanism and the lack of procedure in practice, so it has not fully play its positive role. We need to reform . Through the reform of the tax system, and use the classified comprehensive income tax mode, and improve the personal income tax procedural provisions, to fair tax burden and distribute the social wealth reasonably.