如何进一步完善我国现行个人所得税制

HOW TO FURTHER IMPROVE THE INDIVIDUAL TAXATION IN CHINA

加入WTO后 ,我国个人所得税制将面临一次较为全面的改革。自 1994年新税制运行以来 ,我国个人所得税增长迅速 ,为保证国家财政收入的稳步增长起到十分重要的作用。然而 ,在具体的税收征管过程中仍然暴露出许多问题。如何修改我国现行个人所得税法才能使其更好的发挥聚集财政资金和调节收入分配的双重作用 ,目前已成为税制改革中的重大问题。

The individual taxation in our country is facing a all-round reform after we entered WTO. The revenue of our country from individual tax has increased rapidly since the new taxation was applied in 1994, which is very important to the stable growths of our country's finance income. But there are also many problems in the individual tax levying and regulation. At present, while facing the new situation of entering WTO and the problems exposing, how to amend the individual taxation in China so as to make it play the twofold role of gathering finance funds and modulating revenue distribution better, is a very important matter during the taxation reform.