对新个人所得税法的思考与改进建议

Reflections and Improvement Suggestions on the New Individual Income Tax Law

自从新《个人所得税法》修改并实施以来,涉及几个大的方面的改革。相比旧的个人所得税法来说,新个人所得税法在原来的基础上,有了很多改进和完善之处,但是依然在一些方面存在着不足。因此,论文提出了对新个人所得税法的一些思考与改进建议。

Since the new individual income tax law was revised and implemented,several major reforms have been carried out.Compared with the old individual income tax law,the new individual income tax law has many improvements on the original basis,however,there are still some deficiencies.Therefore,the paper puts forward some thoughts and improvement suggestions on the new individual income tax law.