论我国个人所得税法的缺陷及其完善

On the Defects of China's Personal Income Tax Law and Its Perfection

文章在分析我国现行个人所得税法在制度建设、税收征管和纳税环境等方面所存在一些问题的基础上,提出了完善我国个人所得税征收管理的一些建议。

The article proposes some suggestions on how to perfect the national prevailing personal income tax levy management. Detailed discussions are also given to the personal income tax system construction, management of taxation and tax payment circumstances in China.