我国个人所得税制问题分析与改革措施

我国现行个人所得税制存在着诸多缺陷与不足，当初设置个人所得税以调节收入差距的本意已基本丧失。由于费用扣除额过低，普通工薪阶层成为纳税主体，却又少有条件像高收入者那样享受税收转化创造的现代化生活服务。分类所得税制往往违背量能负担原则；起征点“一刀切”缺乏人性化关怀；重征劳动所得，优惠资本所得，直接助力公民贫富分化。改革完善我国个人所得税制将有力促进和谐社会的建设。

Analysis on Individual Income Tax and Income Disparity

Our current individual income tax system has many objections.The original purpose to modulate the income disparity at the early time to regulate the individual income tax has nearly no longer existed.Because of the lower expenditure deduction,the common working people have to be the main part of tax paying,but have much inferior position than the people with high earnings to share the modern living items transferred through revenue.Classified income tax system often violates the principle of paying as you e...