新时代个人所得税改革现状及发展研究

Research on the Current Situation and development of Individual Income Tax Reform in the New Era

通过对比新旧个税,分析新个税在调高起征点、增加专项扣除、拉大税率级距、分类征收改为综合征收等方面带来的减税效应及暂存问题,对新个税的完善提出建议。

By comparing the old and new individual income taxes, this paper analyses the tax reduction effects and temporary problems brought about by the new individual income taxes in raising the starting point, increasing special deductions, widening the tax rate gradation, and changing the classified collection into the syndrome collection, and puts forward some suggestions for the improvement of the new individual income taxes.