从我国个人所得税现状看税制改革

On Reforms of Tax System Based Om the Analysis of the Status Quo of China's Personal Income Tax

我国推行个人所得税 2 0来年 ,个人所得税收入增长迅猛 ,在财政收入中的比重逐年增高。然而我国经济发展到今天 ,现行个人所得税法已经与时代的发展越来越不协调 ,贫富差距拉大 ,偷漏税行为严重 ,工薪阶层成为纳税主体 ,这与个人所得税法制定的目标是相悖的。因此 。

The revenue of the personal tax has been increased swiftly since the personal tax law was put into operation two decades ago. As a result, the ratio in the total state revenue is rising year by year. Though China's economy has been growing rapidly, the current personal tax law is getting less and less incoordinate with the time Consequently, large gaps now exist between the rich and the poor, and the phenomena of evading and embezzling taxes appear rampantly. Now salary-earning stratum has become the major body of tax-payers, which is quite adverse to the purpose of the income tax law. The following article gives an analysis of the Status Quo of Chinese Personal Income Tax, and presents tentative ideas for the academic circle to have a discucussion.