浅议我国个人所得税

Discussion on Individual Income Tax in Our Country

目前我国个人所得税制不适应市场经济发展的要求,应建立合理的税制模式,扩大税基,应用信息技术,发挥调节作用,使个人所得税与经济发展相适应。

The present system of the individual income tax does not suit the need of the development of market economy .We should build up a reasonable system of individual income tax, enlarge the tax basis, as well as employ the information technology so as to exert regulative function of tax and to conform the system of individual income tax to the development of market economy.