论我国个人所得税制度的不足及完善

个人所得税作为直接税的一种,是调节个人收入分配的重要政策工具,能够起到调节收入分配、缩小收入差距,合理再分配社会财富的重要作用。我国自1980年开征个人所得税以来,其在调节收入分配、组织财政收入方面都发挥了重要作用。我国的个人所得税制度近年来虽几经修改,但仍有缺陷。完善我国个人所得税制度的建议如下:扩大征税范围;采用分类与综合相结合的税制模式;实行家庭客税;完备个人收入监控体系。

On the Shortage and Perfection of Individual Income Tax System in China

As one of the direct taxes,individual income tax is the important policy instrument for adjusting individual income distribution.It can be used to adjust income distribution,to narrow income gap,to redistribute social property.Since 1980,our country began to charge individual income tax,it has been important for adjusting income distribution and organizing financial income.The individual income tax system has been revised for several times in the recent years,but there is still some shortage.The paper begins from the achievement of the development and reform of individual income tax system,and analyzes the shortage of the present individual income tax system in our country,and puts forward to some suggestions to perfect individual income tax system so as to make it more and more useful.