关于我国个人所得税问题的思考

On Personal Income Tax in China

个人所得税在我国是一个很有发展前途的税种。但当前我国个人所得税存在税制不完善、税收收入流失严重、不能有效调节收入分配等诸多问题。如何解决存在的问题,充分发挥个人所得税的作用,是制度的制定者、执行者应该思索的问题。

Personal income tax is a very promising category of taxes in Chinese Law Sytem. Nowadays, however, many problems exist in the systerm of personal income tax such as incomplete tax system, inadequate income of revenue and unreasonable management system of income distribution. The constitutor and executant of the tax system have to consider how to solve these present problems in order to fulfil the function of Personal income tax.