科学设计个人所得税制 推进分类综合税制模式的思考

进一步改革和完善我国个人所得税得到社会各界的关注,成为我国经济发展中急需解决的问题。结合我国的具体情况和国外的先进经验,从科学设计个人所得税制、逐步建立健全综合和分类相结合的个人所得税制方面,提出我国个人所得税制度的进一步改革和完善的对策。

Design the Personal Income Tax System Scientifically, Promote the Classification and Comprehensive Tax System Mode

Further reform and improvement China’s personal income tax become a social concern and an urgent problem in China’s economic development. The departure combine with China’s specific circumstances and the advanced experience of foreign countries to put forward further reform of China’s personal income tax system, from the scientific design of personal income tax system, and the gradual improvement of the classification and comprehensive tax system mode.