新个税存在的问题及解决措施

为进一步完善个人所得税税制，2011年新个人所得税（以下简称“新个税”）法案应运而生。对于实行以3500元的免征额为主要改革内容的新个税能否够切实摆脱中国个税陷入的困境，实现缩小贫富差距、社会公平的目标，大多持怀疑的态度。针对这一问题，以新个税为基础，结合国外的主要税制模式，分析中国个税制度仍存在的问题．进而为中国个税今后的改革方向提出几点建议。

Talking About the Problems and Its CountermeasUres on New Personal Income Tax

In order to perfect personal income tax system, In 2011 the new personal income tax law passed.Whether implementing with cost deduction of 3500 yuan as the main content of the reform of the new tax could really get rid of our country tax difficulties, achieve the goal of narrowing the gap between the rich and the poor mid promoting social fairness, most of people hoht skeptical attitude.In order to solve this problem,we are based on the new personal income tax lcombined with the overseas main tax system modes,analyze ＇the problems existing in the tax system, and then put forwm＇d some suggestions for the reform direction of our country tax.