摘要
个人所得税制度改革对社会、经济以及国家治理等方面都有重要影响。2018年8月31日全国人大常委会通过新的个人所得税法修订,个税改革在综合征税、专项扣除以及税率调整等各方面均有重大突破,但个税改革仍存在一些问题。结合我国个人所得税现状,进一步提出完善个人所得税改革的建议,为国家个税的发展之路提供思考。
The reform of personal income tax system has great influence on society,economy,national governance,etc.On August 31st,2018,the new personal income tax law was adopted by the Standing Committee of the National People's Congress,which has important breakthroughs in the comprehensive taxation,special deduction and tax rate adjustment.There are still problems after the reform of personal income tax,and combining the present situation of personal income tax in our country,some suggestions are put forward to perfect the reform of new personal income tax,so as to provide reference for the development of personal income tax.
作者
肖俊斌
孟雅枫
XIAO Jun-bin;MENG Ya-feng(School of Finance and Economics,Hunan University of Technology,Zhuzhou Hunan,412000)
出处
《山西大同大学学报（社会科学版）》
2021年第1期117-120,共4页
Journal of Shanxi Datong University(Social Science Edition)
基金
湖南省教育厅重点项目“政策性农业保险费补贴资金管理问题研究”(A027)。
关键词
个人所得税
税制改革
个税发展
personal income tax
tax reform
development of personal income tax
