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我国个人所得税制改革的辩证思考刘小平一、现行个人所得税存在的问题个人所得税制在运行过程中，表现出诸多不适应经济发展的问题，有些属于税制本身制订的缺陷，主要有以下几个方面。１．税制本身不完善。第一，个人合伙与合伙企业确认不清。新税制没有照顾到经济组织的...
The Dialectical Thinking of the Reform of Personal Income Tax System in China Liu Xiaoping I. Existing Problems of Individual Income Tax In the course of operation, the personal income tax system shows many problems that are not suited to the economic development. Some of them are flaws in the formulation of the tax system, mainly in the following aspects. 1. The tax system itself is not perfect. First, individual partnerships and partnerships are unclear. The new tax system did not take care of the economic organizations ...