高校个人所得税改革问题研究

Research on the Reform of Individual Income Tax in Colleges and Universities

税收关系着国家和个人的利益,个人所得税改革更是直接关系民生的大事。改革通过制定和完善符合国情和社会发展水平的税收制度,来调节居民的收入分配,促进社会公平。高校作为重要的纳税群体也享受个税改革的红利,但同时也存在政策落实、制度执行等方面的不足,文章分析了个税改革的意义和改革取得的成效以及现阶段的不足,并提出了完善高校个税改革实行的针对性建议。

Tax revenue is related to the interests of the state and individuals,and the reform of individual income tax is more directly related to people’s livelihood.Reform adjusts income distribution and promotes social equity by formulating and improving tax systems that are in line with China’s national conditions and the level of social development.As an important tax paying group,colleges and universities also enjoy the dividend of individual income tax reform,but there are also deficiencies in policy implementation,system implementation and other aspects.This paper analyzes the significance of individual income tax reform and the achievements it has made,as well as the deficiencies at the present stage,and puts forward some targeted Suggestions to improve the implementation of individual income tax reform in colleges and universities.