摘要
随着经济的发展和个人收入的提高 ,个人所得税的纳税人日益增多 ,个人所得税在我国税制中重要性也日益增强。但是现行个人所得税制并不完善 ,存在个人所得税起征点低、税收范围狭窄等问题。要解决这些问题 ,就要进行税制改革 ,重新确定扣除标准 ,重新设计税率结构 ,尽早完善我国个人所得税制度。
With the development of economy and the increase of personal income in China, there is a high rise in the number of income taxpayers. Personal income tax is becoming more and more important in China's tax systems. But there are still some problems in China's personal income tax system, such as low starting point of collection and narrow scope of taxes. To solve these problems, we must reform and perfect our tax systems, set up new criteria of tax collecting and new structure of tax rates.
出处
《北京市计划劳动管理干部学院学报》
2004年第1期41-43,共3页
Journal of Beijing Institute of Planning Labour Administration
