我国个人所得税现状及制度改革道路研究

Research on the Current Situation and System Reform of Individual Income Tax in China

个人所得税是对个人的劳务收入所得和非劳务收入所得征收的一种所得税,是我国政府财政的主要收入来源。在我国整体税制改革的同时,个人所得税税制也在进一步完善,个税不仅发挥着其自身的调节职能,还有利于促进社会公平和缩小居民贫富差距。但是,随着人们取得收入方式的日趋多元化,我国的个人所得税制度逐渐暴露出新的问题和矛盾,税收征管困难加大,其调节作用受到影响,已不能满足社会发展的需要,因而需要进一步优化我国的个人所得税制度。税制的改革需要根据我国国情综合考虑,使个人所得税充分发挥作用。

Individual income tax(IIT)is a kind of income tax levied on personal labor income and non-labor income,which is the main source of government finance in China.While China's overall tax system reforms,the IIT system has been further improved.IIT not only plays its own regulatory functions,but also helps to promote social equity and narrow the gap between the rich and the poor.However,with the increasing diversification of people's ways of obtaining income,IIT of our country gradually exposes new problems and contradictions,and the tax collection and management difficulty increases,which cannot meet the needs of social development.Therefore,it is necessary to further optimize China's IIT system.The reform of tax system needs to be considered comprehensively according to China's national conditions,so that IIT can play a full role.