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随着我国经济的迅速发展,居民收入来源呈现出了多样化的趋势,传统的征税模式不再适应经济的发展要求,个人所得税制面临着严峻的挑战。我国个人所得税制经过不断改革与调整,税收制度趋于不断完善,但是制度设计上仍然存在诸多问题,还没能够充分体现出治税的效率与公平原则,还没有充分发挥出所得税在调节个人收入和稳定经济方面的作用,需要政府引起足够的重视,不断改革与完善我国的个人所得税制度。
With the rapid economic development in our country, the sources of income of residents show a diversified trend. The traditional taxation model no longer meets the requirements of economic development and the personal income tax system is facing severe challenges. After the continuous reform and adjustment of the personal income tax system in our country, the tax system tends to be continuously improved. However, there are still many problems in the system design. The efficiency and fairness of the tax administration have not been fully demonstrated yet. However, And stabilizing the economy, it needs the government to pay enough attention to constantly reform and perfect the personal income tax system in our country.