随着新的个人所得税法出台,此次的“个税”修改终于尘埃落定。针对现行税制存在的问题,个人所得税改革的目标是:按照“简税制、宽税基、低税率、严征管”的原则,建立综合与分类相结合的税制,进一步扩大税基,合理调整税率,更好地发挥个人所得税组织财政收入和调节收入分配的作用 With the introduction of the new personal income tax law, the “taxes” amendment has finally come to an end. In response to the problems existing in the current tax system, the objectives of the personal income tax reform are: to establish a comprehensive and classified tax system in accordance with the principle of “simple tax system, wide tax base, low tax rate, and strict collection and management”, further expand the tax base, and reasonably adjust the tax rate, To better play the role of personal income tax organization’s fiscal revenue and adjust income distribution