针对我国目前个人所得税制存在的问题,应实行以综合为主,分类为辅的混合所得税制;拓宽税基,扩大应税所得范围;调整税率结构,公平税负;建立个人所得税的双向申报制度;加强对个人所得税的征收管理,等等 In view of the existing problems in the current personal income tax system in our country, a mixed income tax system should be practiced based on comprehensive and supplemented by categories; broaden the tax base and expand the scope of taxable income; adjust tax structure and fair tax burden; establish a two-way declaration system for personal income tax ; Strengthen the collection and management of personal income tax, and so on