我国个人所得税改革路径的思考

Thoughts on the Path of Personal Income Tax Reform in China

个人所得税作为调节收入分配、维护社会公平的重要手段,蕴含着巨大的潜力。本文在前人的研究基础上,对我国个人所得税制度进行深入分析,找出问题所在。并借鉴发达国家的模式,立足中国国情,提出个人所得税的改革对策。旨在通过改革进一步健全个人所得税法,以适应经济的发展诉求。

As an important means of regulating income distribution and maintaining social justice ,the individual income tax contains a huge potential . On the basis of predecessors＇ research, this paper analyses the individual income tax system in our country and finds out the problem. Drawing on the mode of developed countries, the paper puts forward some countermeasures for the reform of individual income tax based on China＇s national conditions. Through the reform to further improve the individual income tax law, so as to adapt to the development of economy demands.