《个人所得税法修正案草案》的意见和建议——兼谈我国个人所得税的下一步改革  

Reviews on Individual Income Tax Law Amendment(Draft)——As well as Recommendations in Further Reforms

作　　者：童锦治[1] 冷志鹏 温馨 Tong Jinzhi;Leng Zhipeng;Wen Xin

机构地区：[1]厦门大学经济学院财政系

出　　处：《财政科学》2018年第8期117-120,130,共5页Fiscal Science

摘　　要：2018年6月29日,第十三届全国人大常委会第三次会议对《中华人民共和国个人所得税法修正案(草案)》进行了审议,并将《中华人民共和国个人所得税法修正案(草案)》(以下简称"新税法")在中国人大网公布。本文介绍了此次改革的内容,讨论改革意义及其利好,并提出我国个人所得税进一步改革的意见和建议。On June 29 2018, the Third Session of Standing Committee of the 13 th National People＇s Congress examined the ＂Amendment of the Individual Income Tax Law of the People＇s Republic of China（Draft）＂, also announced the amendment draft on its official website. The thesis includes the content and benefit of the reform,and offers recommendations for further reform.

关 键 词：个税改革 综合所得税制 基本费用扣除 

分 类 号：F812.42[经济管理—财政学]