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个人所得税改革始终在我国税制改革体系中扮演者先驱者的角色,这与个人所得税的重要地位密不可分,更与个人所得税在调整经济生活中所发挥的重要功能密不可分。我国个人所得税的改革,不是单一税种的改革,而是整个中国税制改革中的一个典型代表。本文的主要内容就是从个人所得税的改革来分析今后我国税制改革的具体方向。
The reform of personal income tax has always played a pioneer role in China’s tax reform system. It is inseparable from the important position of personal income tax and even more closely linked with the important function of personal income tax in adjusting economic life. The reform of personal income tax in our country is not a one-tax reform, but a typical representative of the entire Chinese tax reform. The main content of this article is to analyze the specific direction of tax reform in our country from the reform of personal income tax in the future.