进一步改革和完善我国个人所得税的思考

A Thought on Further Perfecting Personal Income Tax System in China

针对我国目前个人所得税制存在的问题,应实行以综合为主,分类为辅的混合所得税制;拓宽税基,扩大应税所得范围;调整税率结构,公平税负;建立个人所得税的双向申报制度;加强对个人所得税的征收管理。

To counter the problems existing in individual income tax law, mixed income taxation system should be put into practice that comprehensive personal income tax plays main role while categorized income tax subsidiary role; tax bases should be expanded; tax rates structure should be adjusted to be just to tax burden; the system of reciprocal declaration should be established concerning personal income tax; taxation administration should be strengthened on personal income tax, etc.