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我国个人所得税法自1994年起经历了三次改革,2011年的这次改革终于在众人的关注下尘埃落定,大家对于这次改革的评价也观点不一。本文以这次新的个税改革为基础,对其进行了分析,阐述了现行个税制度存在的问题,进而提出我国个税未来改革的方向,希望有助于为我国政府制定相应的税收政策提供一些参考意见。
The Personal Income Tax Law of our country has undergone three reforms since 1994, and the reform in 2011 finally came to a conclusion with the concern of all people. All of us also have different opinions on this reform. Based on this new tax reform, this article analyzes the problems existing in the current tax system, and then puts forward the direction of the future reform of the tax in our country, hoping to help to formulate corresponding tax policies for our government Provide some reference.