论文部分内容阅读
随着改革开放及国民经济的不断发展,人民收入水平普遍得到提高,个人所得税在社会经济生活中的影响越来越大。虽经几次个税改革,我国个人所得税制度还存在一些缺陷,仍然有一些地方需要改进和完善。希望通过对个人所得税制度的税制模式、税率结构、费用扣除和征收管理方面进行梳理和分析,同时借鉴西方国家的个人所得税税制,提出完善我国个人所得税制度的相关建议。
With the continuous development of the reform and opening up and the national economy, the income level of the people has generally been raised, and personal income tax has become increasingly influential in the social and economic life. Despite several tax reforms, there are still some shortcomings in China’s personal income tax system. There are still some areas that need improvement and improvement. It is hoped that the paper will sort out and analyze the taxation system, tax structure, deduction and collection management of the individual income tax system, meanwhile draw lessons from the personal income tax system in the western countries and put forward some suggestions to improve the system of personal income tax in our country.