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一、现行个人所得税制不适应当前形势发展要求 现行个人所得税制,是在1993年10月合并原对外籍居民征收的个人所得税和对中国籍居民征收的个人收入调节税及城乡个体工商业户所得税三个税种的基础上建立起来的。在十年的贯彻施行中,取得了重大成果,随着个人收入的上升,个人所得税收人相应快速上升。原来三个个人所得税种都已开征的1987年。收入7.17亿元,占同期税收收入总额只为0.34％,2002年已达1211亿元,比上年增长215亿元,
First, the current personal income tax system does not meet the current situation requires the development of the current personal income tax system is in October 1993 the merger of the original income tax on foreign residents and personal income tax levied on Chinese residents tax and urban and rural industrial and commercial households income tax three A tax based on the established. In the course of ten years of implementation, great achievements have been made. As personal incomes rise, personal income tax revenues have risen correspondingly. The original three kinds of personal income tax have been introduced in 1987. Revenue totaled 717 million yuan, accounting for only 0.34% of the total tax revenue for the same period. In 2002, it reached 121.1 billion yuan, an increase of 21.5 billion yuan over the previous year,