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为了调整个人所得税征收与缴纳的关系,缩小贫富差距,实现税收公平,我国制定并实施了适应本国需要的个人所得税法。由于起步较晚,其发展是以我国的基本环境为基础边摸索边进行的一种改革,故发展过程较缓慢且存在税制模式不公平不合理、税收征管制度不健全等突出问题,征管手段落后等难题对个人收入分配和维护社会公平等方面起到了消积的负面作用。在此,联系本国实情,提出一些适应我国需要的个人所得税改革措施的建议。
In order to adjust the relationship between the collection and payment of personal income tax, narrow the gap between the rich and the poor, and achieve fair tax revenue, China has formulated and implemented a personal income tax law that meets the needs of its own country. As a late start, its development is based on the basic environment of our country while exploring a reform, so the development process is relatively slow and there are unfair and unreasonable tax system, the tax collection system is not perfect and other outstanding problems, the collection of backward means of management And other issues on personal income distribution and maintenance of social justice played a negative effect of consumer product. Here, we should put forward some proposals on personal income tax reform that meet the needs of our country.