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我国现行的个人所得税实行分项征收制,对加强税源管理、缓解社会分配不公的矛盾、增加财政收入等方面发挥了积极作用。但随着经济的发展,分项征收个人所得税已日益暴露了它的缺陷:1、课税范围狭窄。我国现行的个人所得税是对同一纳税人不同类别的所得,按不同的税率分别征收。它
The current personal income tax in our country carries out the sub-item collection system, which plays an active role in strengthening the management of tax sources, alleviating the contradictions in the unfair distribution of the society and increasing the financial revenue. However, with the development of economy, the individual income tax levied separately has increasingly exposed its defects: 1. The scope of taxation is narrow. The current personal income tax in our country is different types of income of the same taxpayer, respectively, according to different tax rates. it