我国个人所得税的设置、建立和完善

The Establishment and Perfecting of the Individual Income Taxation System in China

本文回顾了新中国成立至今我国个人所得税的发展 ,分析了目前个人所得税制中现存的诸如扣除额之类的一些问题 ,指出了一系列用以完善个人所得税制的具有建设性的意见和建议。

After dating back the development of individual income taxation since the foundation of PRC,the paper analyzes the defects existing in the current system of individual income taxation,such as the deduction amount.Constructive measures to perfect the system of the individual income taxation are put forward in the end.