试论个人所得税制的进一步完善

On Further Perfection of Personal Income Tax System

从完善我国个人所得税的必要性入手,提出从税制模式、税率、费用扣除方法和标准弹性税制、个人所得税征收管理的配套条件等方面完善个人所得税制的几点构想。

In view of the necessity of perfection of personal income tax system, put forward ideas of its perfection about the system modes, tax rate, expenditure deduction, standardized elastic tax system, conditions for the management of personal income tax.