加入WTO后个人所得税制的改革完善

The Reform and Perfecting of the Individual Income Tax System After Entering WTO

1994年税制改革 ,完善的个人所得税在运行将近 1 0年中 ,对调节个人收入、实现社会分配公平方面起到了应有的作用。然而 ,随着经济的发展和个人收入状况的变化 ,特别是在我国加入WTO后的今天 ,其不适应性更加突出 ,建立一个完善的个人所得税制 ,更好地发挥其调节作用已势在必行。

The individual income tax system perform its function in regulating individual income and realizing the fairness of social distribution since the tax system reform in 1994.However,with the change of the economy developing and the individual income level,especially with the entering of WTO,its inadaptability appears.To set up a complete individual income tax system and exert its regulating function is under request.