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2011年我国对个人所得税制度的工资薪金的起征点、税率和征收时间等内容进行了调整,这些调整在一定程度上减轻了低收入者的个人所得税,但是对于征税的类别、征税的模式等仍然沿用原来的办法,这使得调整后的个人所得税在调节收入分配差距,进而建立和谐社会的目的难以有效达到。文章从调整后的个人所得税制出发,分析个人所得税制可能存在的问题,并且针对这些问题提出解决问题的对策。
In 2011, China adjusted the threshold of wage and salary, tax rate and collection time in the personal income tax system. These adjustments reduced the personal income tax of low-income people to a certain extent, but for tax categories, Mode still follow the original method, which makes the adjusted personal income tax in adjusting the income distribution gap, and thus the purpose of building a harmonious society is difficult to effectively achieve. Based on the adjusted personal income tax system, the article analyzes the possible problems existing in the personal income tax system, and proposes solutions to these problems.