关于我国个人所得税制度的思考

我国的个人所得税制度自1980年建立以来，在调节收入分配，缩小贫富差距，增加财政收入方面起到了积极的作用。随着我国经济的快速发展，我国个人所得税制度在税制模式、课税标准、税率、起征点方面日益暴露出其存在的问题。文章认为，建立分类和综合相结合的混合税制，依据物价指数和国家经济形势的发展适时调整费用扣除标准和个税起征点，适当降低边际税率、调整级距是当前个人所得税制度改革需要研究的问题。

On the Individual Income Tax System of China

Individual Income Tax system of China plays a positive role in regulating income distribution, reducing the gap between the rich and the poor and increasing the financial revenue since 1980. But along with the economic development, there are some problems on the tax regime, tax level, tax rate and tax exemption in the individual income tax system. Therefore, we need to establish a mix tax system including classified and comprehensive system, regulate the level of expenses and tax exemption timely according to the price index and the development of state economic situation, reduce marginal tax rate, adjusting the tax level difference and so on.