对中国个人所得税税制改革的构想

The conception of the reform of our individual income tax system

目前,中国个人收入差距的拉大,个人所得税在调节个人收入,维护社会公平方面的意义将更加重要。针对中国个人所得税税制无法正常发挥作用的现象,结合目前中国的实际情况,参考国外个人所得税的经验,对中国个人所得税税制改革进行探讨,具体内容包括税制改革,征管体制的改革和完善个人所得税征收管理的配套措施。

Along with the widening of personal income gap of our country ,t he meaning of individual income tax regulating personal income and personal in come social fair aspect will be increasingly important.Our country's current individual income tax system is not suitable to produce result,and this text is according to Chinese current circumstance,and refering to the abroad exper ience,studies the reform of our individual income tax system.The measures ar e as follows:1.Taxation system reform;2.System reform on collection and ad ministration;3.Other necessary measures.