对我国现行个人所得税制的改革思考

Reflection on the Reform of the Present Individual Income Tax System of China

目前,我国个人所得税制是比较完整的制度,发挥了一定程度的聚财和调节功能;但也存在着一些问题。针对存在的问题进行分析,并提出一些改革的措施和建议,以期完善税制,并使之发挥应有的作用。

At present, China抯 Individual Income Tax System is comparatively intact. It serves to some extent the function of gathering the wealth and adjustment. However, it still has some shortcomings. This paper analyzes the existing problems and puts forth some suggestion and measures to perfect the tax system and make full use of its role.