对个人所得税征缴情况的几点思考

个人所得税作为我国第四大税种,已从最初的800元起征点提高到了现在的2000元,逐步实现了调节与平衡的初衷.但在实际执行中还存在诸多缺陷,针对这些缺陷,本文提出了一系列的改进措施,以期进一步完善这一重要税种.

Some Thinking about the Levy of Personal Income Tax

As the fourth largest items of taxation,personal income tax has raised to a higher level,realizing the original intention of adjustment and banlance step by step.But there are stin a lot of stortcomings in its execution.The paper offers a series of suqqestions to improve this important taxation.