个人所得税税制改革思考  

Thoughts on Reform Personal Income Tax System

作　　者：周灯君 

机构地区：[1]中共蚌埠市委党校,安徽蚌埠233040

出　　处：《经济研究导刊》2011年第36期18-21,共4页Economic Research Guide

摘　　要：个人所得税是世界上最复杂的税种之一,也是关系着千万纳税人个人利益分配的大问题,中国的个人所得税税制也经历了从无到有的过程,改革开放三十多年来,个人所得税已从遥不可及逐渐走进我们的生活,成为牵动千家万户神精的敏感税种,在当前经济形势下,中国个人所得税税制急需不断改进和完善,使之能更好完成调节收入的职能,就个人所得税的改革思路提出几点认识。Personal income tax is the most complicated types of taxes in the world,which related to the benefits distribution of every taxpayer.China's personal income tax system has gone through the process of reform and opening-up more than 30 years,and becomes the sensitive type of taxes affecting thousands of families.In the current economic situation,China's personal income tax system need to constantly improve and perfect,so that it can better carry out the functions of regulating income.This paper gives some reform ideas on personal income tax system.

关 键 词：个人所得税 税制模式 改革思路 

分 类 号：F810.424[经济管理—财政学]