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在国家税收体系中,个人所得税作为调节收入分配、缩小收入差距的重要手段,取之于民,而用之于民。个人所得税在国民经济中具有非常重要的地位和作用。从4个方面对新个人所得税进行了论述:①论述了个人所得税的定义、历史由来以及它的社会意义;②对其实施的影响进行论述;③阐述了新个人所得税的现状难题及改革方向;④得出结论说明新个人所得税存在的局限性。
In the national tax system, personal income tax as an important means of adjusting income distribution and narrowing the income gap is taken from the people and used to the people. Personal income tax in the national economy has a very important position and role. From four aspects of the new personal income tax were discussed: ① discussed the definition of personal income tax, historical origin and its social significance; ② its impact on the implementation of the discussion; ③ described the status quo of the new personal income tax problems and reform direction; ④ concluded that the new personal income tax limitations.