1·逐步推进分类与综合相结合的个人所得税制度,增强税制的国际竞争力。目前,我国个人所得税制已经开始进行从分类到综合的改革阶段。结合国际经验和我国的实际情况,一方面,现行税制的成功之处应该予以保留,如对工资薪金等劳动所得实行累进税率,对财产转让、股利、利息等资本所 1. Gradually push forward the system of individual income tax that integrates classification and comprehensiveness so as to enhance the international competitiveness of the tax system. At present, China’s personal income tax system has already begun to carry out from the classification to the comprehensive reform stage. On the one hand, the success of the current tax system should be preserved. For instance, progressive tax rates should be applied to the labor income such as salaries and salaries, and capital gains from the transfer of property, dividends, interest and other capital