论我国现行个人所得税存在的问题及改革思路  

Studying on the Problems of Personal Income Tax and the Reform

作　　者：王美兰[1] 杨英[1] 

机构地区：[1]广州大学,广东广州510400

出　　处：《科教文汇》2011年第16期194-197,共4页Journal of Science and Education

摘　　要：我国现行个人所得税几经修改,得到了不断的完善和发展,但随着社会经济形势的发展和变化,仍然存在着很多问题,如费用扣除标准过低、税负不公平、边际税率过高等。本文针对这些问题,结合世界个人所得税制改革趋势,提出了改革的思路。After several times of modification,the current personal income tax system of China has made continuous improvement and development.But along with the social economic developments and changes of the situation,there still exist many problems,such as low expense deduction standard,unfair burden of tax and the high marginal tax rates.This paper aiming at these problems,combined with individual income tax reform trend of the world,puts forward the reform ideas.

关 键 词：个人所得税 费用减除标准 税率 税制模式 税收公平 

分 类 号：F812.42[经济管理—财政学]