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在现代社会中,个人所得税以其聚财和调节个人收入的独特功能而备受世界各国青睐,较好地征收个人所得税既能促进市场经济的繁荣,又能确保社会的公平和稳定。但在目前来看,我国个人所得税征收面过窄、收入比重偏低。个人所得税存在缺陷的现状,严重制约了个人所得税组织财政收入、公平社会财富分配、调节经济运行功能的充分发挥,也与我国现阶段经济发展及收入分配结构不相适应。因此完善个人所得税势在必行。
In modern society, personal income tax has been favored by all countries in the world for its unique function of gathering wealth and regulating personal income. Better soliciting personal income tax can not only promote the prosperity of market economy, but also ensure social fairness and stability. However, at present, the collection of personal income tax in our country is too narrow and the proportion of income is low. The status quo of personal income tax flaw has seriously restricted the personal income tax organization’s financial income, fair social wealth distribution, adjust the function of economic development give full play, but also with our current economic development and income distribution structure does not meet. Therefore, improving the personal income tax is imperative.