我国个人所得税制改革研究

A Study on Reforming the System of Individual Income Tax

前 ,我国个人所得税在调节个人收入、缓解社会分配不公、增加财政收入方面存在着制度方面的缺陷。本文旨在针对现行个人所得税制的若干主要不足 ,提出对个人所得税税制改革的刍荛之见。

Now the individual income tax of our country shows problems on system in adjusting individual income, slowing down social distribution and increasing fiscal revenue. Therefore, the strategy of this paper is to reform the main drawbacks the present system of individual income tax displays.