借鉴国外经验改进我国个税制度的思考  

Improving China's Personal Income Tax System on the Experience of Foreign Countries

作　　者：李星楠[1] 

机构地区：[1]北京教育学院财务处,北京100120

出　　处：《北京教育学院学报》2015年第4期31-35,50,共6页Journal of Beijing Institute of Education

摘　　要：当前,我国采用的"分类征收"的个人所得税税制模式还存在扣费欠合理、税收征管不力等影响社会公平的问题。借鉴国外个人所得税征缴模式和经验,我国个人所得税应向综合征缴模式靠拢;费用扣除应更为人性化,要考虑到不同收入人群以及纳税人的基本生活需求;应加大税收法律建设和征管力度,加强全民的税收意识,让个人所得税的征收更好地为我国经济发展以及调节社会收入公平服务。At present, the 'classified collection' mode of China's personal income tax system still has many problems influencing social injustice such as unreasonable tax deduction and ineffective management of tax collection etc. Drawing lessons from foreign individual income tax collection mode and experience, China's personal income tax collection should:(1) develop a more comprehensive collection mode;(2) be more humane by taking into account of different income groups and taxpayer's basic needs of life;(3) increase tax legal systems and strengthen tax collection and management;(4) strengthen people's awareness of tax-paying so that the personal income tax collection can better serve the economic development of our country as well as the adjustment of social income fairness.

关 键 词：个人所得税 “分类征收”模式 综合征收 费用扣除 

分 类 号：D922.222[政治法律—经济法学]