我国现行个人所得税制存在的问题及改革建议  

Personal Income Taxation System in China: Problems and Reform

作　　者：黄斌[1] HUANG Bin(Fuyang Vocational and Technical College,Fuyang 236031,China)

机构地区：[1]阜阳职业技术学院,安徽阜阳236031

出　　处：《哈尔滨学院学报》2018年第11期69-71,共3页Journal of Harbin University

基　　金：安徽省高校人文社会科学研究重点项目;项目编号:SK2017A0669;安徽省<高等职业教育创新发展行动计划(2015-2018年)>会计电算化骨干专业建设项目;项目类别:XM-01(专业团体项目)

摘　　要：2018年国务院政府工作报告明确提出,将提高个人所得税免征额,并对个人所得税税制进行改革。当前,我国个人所得税制度在税制安排、税率设计及费用扣除标准等方面存在诸多不足,改革迫在眉睫。为适应新时代经济发展需要,必须加快步伐由分类税制转向混合税制,逐步探索以家庭为单位征税,同时减少税级、降低税率,设立个税扣除标准税收指数,增设专项扣除项目,建立一套科学、健全符合我国国情的个人所得税制度。It is clearly proposed in ＂2018 Government Work Report of the State Council＂ that the tax exemption will be increased with a reform for personal taxation system. Presently, there are many inadequacies in this taxation system in terms of tax arrangement, tax rate design, and expense deduction standard. In order to adapt to the new time economy development,the step tot shifting from classified income tax to mixed type. It is explored to make the family as the taxation unite with lower tax bracket and rate. It is also suggested to establish personal income tax deduction standard and index, add special item, and set up a set of scientific and complete personal taxation system accord to the situation in China.

关 键 词：个人所得税 税制改革 费用扣除标准 税率设计 

分 类 号：F812[经济管理—财政学]