优化个人所得税改革现状与措施探讨

个人所得税作为国家一种宏观调控收入分配的手段和有力杠杆,个人所得税的改革方向也是我国目前改革的一个关键环节。文章针对此次我国工薪个人所得税"起征点"、税率和级距改革征收的问题及对个人所得税改革的发展趋势做了相关研究探讨。

The Status of Optimizing Reform of Personal Income Tax and Measures

The direction of reform of personal income tax as the main means and powerful lever that the nation carries on macro-control and regulates distribution,is a key link in current China′s reform.This article made related research and discussion on development tendency of the reform of personal income tax,tax rate and adjustment of tax bracket,as well as personal income tax threshold of China′s wage earners.