中国现行个人所得税存在的主要问题及对策

随着中国居民收入水平的提高,个人所得税暴露出一些问题:不同所得间界限模糊,计税方法和税前扣除不同,出现税收负担不公平问题,给税收征收管理带来了困难,也为纳税人规避税收提供了机会。如何全面修改个人所得税,使其更公平,更利于征管,将逐渐引起人们的重视。

Main Problems and Countermeasures on China's Current Personal Income Tax

Following the growth in Chinese people's incomes,some problems have been emerged in the person-al income tax:fuzzy boundaries between the different income,difference in tax methods and pre-tax deduction,and unfairness of tax burden,which have brought difficulties to the tax collection management and provide an opportuni-ty for taxpayers to evade tax.Attention will be gradually attracted to the problem of how to completely revise the per-sonal income tax to make it fairer and more conducive to tax collection...