关于个人所得税改革相关政策的若干思考

Reflections on related policies of individual income tax reform

在对《个人所得税法修正案(草案)》第七次改革的相关内容阐释的基础上,从综合混合性征税、优化税率结构、设立专项附加扣除和增加反避税条款等方面分析其创新之处.结合税收征管实际,厘清了此次个税改革中的不足之处,并从合理设定税目、进一步完善费用扣除制度、以家庭作为纳税主体促进“效率与公平”、完善个人所得税征收配套设计等方面提出深化我国个人所得税改革的应对之策,发挥个税应有的积极作用.

Based on the interpretation of the seventh reform of the Draft Amendment to the Individual Income Tax Law,this paper analyzed its innovation from the aspects of comprehensive hybrid taxation,optimization of tax rate structure,establishment of special additional deduction and increase of anti-tax avoidance clauses.Combining with the actual situation of tax collection and management,the paper clarified the insufficiency in this individual income tax reform and proposed some countermeasures to deepen the reform of individual income tax in China,including setting reasonable tax items,further perfecting the system of expense deduction,promoting"efficiency and equity"with family as the main body of paying tax,and perfecting the supporting design of individual income tax collection,so as to give full play to the positive role of individual income tax.