摘要
在我国经济发展进入"新常态"和供给侧结构性改革不断深入推进的宏观大背景下,如何通过个人所得税改革进一步调节社会收入分配,促进社会公平成为新形势下的重要课题。2019年1月1日,新《个人所得税法》正式实施,增加了专项附加扣除,开始实行综合与分类相结合的税制模式,个税改革取得了重大突破。本文阐释了新个税改革的变化及影响,分析个税改革面临的问题和挑战,在此基础上对今后改革方向进行了探讨。
Under the macro background of China’s economic development entering the "new normal" stage and the supply-side structural reform continuously advancing, how to regulate the income distribution of the society and to promote social equity by the reform of individual income tax has become an important issue under the new situation. On January 1, 2019, the new Individual Income Tax Law was officially implemented. The new law increases the special additional deduction and starts to implement mixed income tax system which combines comprehensive and classification tax. The individual income tax reform has made a major breakthroughs and progress. This paper explains the major changes and influences of the new tax reform, analyzes the problems and challenges the individual income tax reform faces, and on this basis, discusses the direction of future reform.
作者
鹿玲玲
LU Ling-ling(Zibo Normal College,Zibo 255130,Shandong)
出处
《集宁师范学院学报》
2019年第6期19-22,共4页
Journal of Jining Normal University
关键词
个人所得税
税率
影响
税收征管
Individual income tax
tax rate
influence
tax collection system