浅谈个人所得税存在的问题及改革措施

Whether it discuss Individual Income Tax shallowly deposit in problem and the reform measure

我国个人所得税已成为发展最快、增幅最高、潜力最大的税种之一。但在迅速发展的背后,也暴露出不少问题。本文在简述个人所得税存在主要问题的同时,阐述了个人所得税改革的主要措施,对于发挥个人所得税对纳税人收入的调节功能,实现社会分配公平,有一定借鉴作用。

:0f our country Individual Income Tax become with the fastest developing speed, increasing degree most high, with the largest potentiality tax category one of already. Behind develop rapidly, expose and produce many problem too. This text sketch Individual Income Tax deposit and while subject matter, explain Individual Income Tax main measure of reform, For giving play to the role of regulation to taxpayer's income of the Individual Income Tax, it is fair to realize social distribution, There is sure meaning of using for reference.