论我国个人所得税的税制改革

A Discussion about the Reforming System of Individual Income Tax

阐述了我国个人所得税税制的特征,对个人所得税税制存在的缺陷做了分析,对个税改革的条件、原则和具体措施提出了自己的观点。

This paper begins with the introduction of the character of the system of individual income tax in china,analyses the main drawbacks the present system of individual income tax displays.And then,opinion are given about the conditions,principles and concrete measures on reforming of individual income tax system.