我国个人所得税率中存在的问题及其对策研究

The Problems in Chinese Individual Income Tax System and Its Reformation

个人所得税是我国财政收入的主要来源之一。是国家运用税收这一经济杠杆调节收入分配的有力工具。它有利于经济改革的深入发展,保障社会安定团结。随着我国社会主义市场经济建设的发展,以自然人为核心的社会财富流动和分配占整个社会财富流动和分配的比例必然会越来越大,形式会越来越多样化,个人所得税将在社会经济发展中发挥着越来越重要的作用。但是我国现行个人所得税税制日益显现出诸多问题,在我国现行税制中,个人所得税却被公众认为是税收流失最严重的税种。如课税范围窄、税负不公、征管方法有漏洞等。为充分发挥个人所得税所特有的调节收入分配的杠杆作用,修改、完善个人所得税法,建立科学、合理、严密、有效的所得税征管体制,进一步完善其他外部相关配套措施,是改革和完善我国现行个人所得税的基本思路。

There are many problems in the current Chinese individual income tax system,such as the narrowness in the range of duty levying,the unfairness in the tax burden and the flaw in collection and administration.Thus,in this paper,a series of reform plans are put forward for further perfection of the collection and management of the individual income tax,which will make the individual income tax play a full role in adjusting the income distribution.