关于个人所得税税制和征管改革的思考

Reflection on the Reform of Personal Income Tax System and Tax Collection and Administration

当前个人所得税在调节居民收入和促进分配公平方面的作用很突出,但是我国的个人所得税在以单个自然人作为课税对象、分类课税以及无法掌控涉税收入信息等方面还不是很完善,只有进一步提高个人所得税比重、构建科学的个人所得税税收制度以及兼顾以家庭为单元的个人所得税征收模式,才能真正实现个人所得税调节杠杆的作用。

At present, personal income tax plays a very important role in regulating residents＇income and promoting fair distribution. However, individual income tax in China is not yet perfect in the aspects of the individual natural person as the object of Taxation, the taxable tax and the inability to control the information on the tax related income.Only by further increasing the proportion of personal income tax, building a scientific personal income tax system and taking into account the individual income tax collection mode with the family as a unit, can the role of the individual income tax adjust lever really be realized.