当前我国个人所得税改革的若干问题探讨  

A Discussion on China's Current Personal Income Tax Reform

作　　者：陈工[1] 陈伟明[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《税务与经济》2011年第6期96-99,共4页Taxation and Economy

基　　金：国家社科基金重大项目"健全公共财政体系"(项目编号:10zd&036)的阶段性研究成果

摘　　要：2011年新个人所得税改革政策出台后,我国的个人所得税仍然面临诸多矛盾冲突,如缺乏整体税制设计、改革的指导思想不够明确以及改革缺乏对征管约束的考量等。应明晰个税改革的目标和责任,对改革进行准确定位;对税制进行整体设计,推动个税向综合与分类相结合的制度突破;适时跟进个税征管领域的配套改革。After the introduction of the new personal income tax reform policy in 2011, personal income tax is till faced with many conflicts, such as insufficient overall tax system design, unclear guiding principles for reform, and inadequate constraints on the collection and management, etc.. Therefore, it is essential that effective steps should be taken to correct the situation. Clarifying the objectives and responsibilities of personal income tax re- form to ensure that the reform is well placed is the first step. The second step is to design the overall tax system in order to promote the combination of comprehension and classification of personal income tax. The last but not least is to speed up the pace of supporting reforms with focus on collection and administration of personal income tax.

关 键 词：个人所得税 税制改革 税制设计 征管水平 理论公平 现实公平 

分 类 号：F810.424[经济管理—财政学]