现行个人所得税制改革的思考

随着我国经济的高速发展 ,城乡居民的个人收入增长迅速 ,个人所得税法在新的经济形势下暴露出诸多问题。所得税制度不合理 ,工资薪金所得费用扣除标准过低 ,边际税率过高 ,审报制度不规范 ,配套措施不健全 ,个人所得税的调节作用失灵 ,为适应我国目前实际情况的需要 ,针对以上问题 ,必须尽快对我国个人所得税制度进行改革

The Reform of the Current Personal Income Tax

With the economic development,the resident's personal incomeincrease quickly.Under the new economic situation,many problems concerning personal income tax law are exposed:income tax system is not reasonable;salary expense deduction standard is too low;marginal tax rate is too high;Auditorial report system is not standard;Correlative methods are not perfect,personal income tax is out of function.So,in order to adapt the current situation,personal income tax system must be innovated as soon as possible.