论个人所得税存在的问题及改革方向

我国自1980年开征个人所得税以来,特别是1994年新的“个人所得税法”颁布实施以来,个人所得税呈大幅度增长趋势,在税收中所占的比重也逐年提高,现今已经成为我国的第四大税种。但是随着我国市场经济体制的深入发展,居民收入水平的明显提高,个人所得税税制本身和征管中都存在和暴露了一些问题,对其进行改革已经势在必行。文中对我国现行个人所得税税制本身和征管中存在的一些问题进行探讨,并提出相应的改革思路。

The Problems and the Reform Direction of the Personal Income Tax

Since our country began levying the personal income tax in 1980,the personal income tax has been substantial growth,and has already become our country's fourth big categories of taxes nowadays.But with the thorough development of our market economy system and the distinct enhancement of the inhabitant income level,both the tax system of personal income tax itself and its collection has exposed some problems. So we must reform the personal income tax immediately. This article discusses the problems which exist in the tax system of personal income tax itself and its collection,and proposes the corresponding reform thinking.