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随着我国市场经济的发展,个人所得税在增加财政收入、调节个人收入差距和实现社会财富分配公平等方面的作用日益凸显。但是由于我国个人所得税法律制度起步较晚,且大多是对西方的简单引进,虽经过多次的改革,但是在调节收入差距和实现分配公平上仍存在不足和缺陷,在很多方面仍然有较多的问题,最主要的问题包括:我国实现分类税制,个人所得税费用扣除标准问题,税率税级问题和征管制度的不完善等。针对这些问题,应当向西方发达国家借鉴一些先进经验,并同我国的国情相结合,提出一些具有建设性的意见,对个人所得税制度不断进行完善,探索我国个人所得税改革的发展方向,使其在增加财政收入、调节收入差距和实现分配公平等方面发挥应有的作用。
With the development of market economy in our country, the role of personal income tax in increasing fiscal revenue, adjusting personal income disparity and equitable distribution of social wealth has become increasingly prominent. However, due to the late start of the legal system of personal income tax in our country and the fact that most of them are introduced to the West, though there are many reforms, there are still some shortcomings and deficiencies in adjusting the income gap and realizing the distributional equity. In many respects, there are still more The main problems include: China’s classification tax system, the deduction of personal income tax standards, the issue of tax rates and tax collection system is not perfect. In response to these problems, we should draw lessons from some advanced experiences from the developed countries in western countries and put forward some constructive suggestions on the basis of combining with our national conditions. We will continue to improve the personal income tax system and explore the direction of the development of personal income tax reform in China. Increase fiscal revenue, adjust the income gap and achieve fair distribution.