摘要
个人所得税在组织财政收入、调节收入分配和促进经济发展等方面具有重要作用,在国家财政中占有举足轻重的地位。我国现行的个人所得税法仍然存在税率高、级数多、级距小、遵从差、欠公平、难征管等缺陷。修改我国现行的个人所得税法,不应过多纠缠于免征额的高低上,反而应该更多地关注税率这个更重要、更敏感的核心要素,应当大胆改革我国现行个人所得税法,建议在善待工薪阶层、下调边际税率、简化税率级数、扩展税率级距、按家庭来交税等方面找准切入点,在重构个人所得税法中工薪所得项目的税率结构上追求新超越。
Individual income tax is significant in fiscal revenue, income distribution and economy development.But currently there are still problems like high tax rate, many series, small grades, poor execution, inequity, and difficulty in collection and management.Therefore, due reforms should lean to focus on the tax rate, and bold tentatives like treat well salariat,lower the marginal tax rate, simplify the series of tax rate, enlarge the garde of tax rate, etc., can help achieve much progress in improving the structure of individual tax rate.
出处
《湖南商学院学报》
2014年第6期62-67,共6页
Journal of Hunan Business College
关键词
个人所得税法
累进税率
优化
individual income tax law
progressive tax rate
optimize
