我国个人所得税后续改革中必须考虑的若干问题

我国工资薪金个人所得税扣除额宜实行分地区浮动制度,而扣除额的调整必须与扣除方式的改革相结合才具有实质意义。从目前的征管实践来看,加强个人所得税管理、有效控制税源是确保改革目标实现的关键。此外,单纯追求个人所得税的公平功能而忽视其效率的作用,对我国社会政治经济的发展将产生不利的影响,也不符合改革的目标。

Several Questions That Must Be Taken into Consideration Concerning the Follow- up Reform on Personal Income Tax

In fact,we should adopt a floating system by region as regards the deduction in personal income tax.To be practical,the adjustment of the deductible amount must be in conformity with deduction method.Judging from the current collection and administration practice,enhancing the personal income tax administration and effectively controlling the tax source are the key to realizing the goal of the reform.In addition,purely pursuing the fairness of personal income tax and ignoring the influence of its efficiency will have very negative influence on China's development in politics and economy and it is also not what the reform was meant for.