我国个人所得税制存在的问题及优化

Problems and improvement of income taxation of our country

个人所得税是世界性重要税种,在促进经济发展、维护社会公平方面具有不可替代的作用。我国现行的个人所得税制因存在种种不足,而未能发挥其特有的作用。本文就课税模式等五个层面存在的主要问题进行剖析,进而提出了优化个人所得税制的建议。

The income tax is a very important global taxation which plays an important nonsubstitutive role in the promotion of the economic development and the safeguard for the social impartiality well.The prevailing personal income taxation of our country is unable to play its particular part owing to its various deficiencies.This essay expounds and analyses the relevant problems —the pattern for the levying of taxation etc.—existing in four different levels,in addition,comes up with the proposals on how to make improvement of the income taxation.