摘要
经过30年实践表明,我国个人所得税在调节个人收入、增加财政收入方面发挥了积极作用。但是随着社会经济的发展,我国个人所得税课税模式暴露出一些问题,本文在分析所得税制的基础上指出现行税制存在税负不公平、税制结构复杂、征管不到位等情况,亟待有关部门进行税制改革。
The thirty years＇ experience shows that individual income tax plays a positive role in regulating individual income and increasing state revenue. With the development of social economy, some problems of the levy taxes model of individual income tax have been exposed. Having analyzed the basis of income tax, this paper shows the present situation of unfairness of tax burden, complexity of tax structure and weak levy and administration in the hope of carrying out tax system reform.
出处
《重庆教育学院学报》
2010年第6期84-86,共3页
Journal of Chongqing College of Education
关键词
个人所得税
分类所得税制
税负公平
individual income tax
classified income tax system
fairness of tax burden
