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個(gè)人所得稅法律制度的完善
（作者未知） 2009/7/31
[摘 要]：我國(guó)開征個(gè)人所得稅已有28年之久,近年來隨著個(gè)人所得稅收入的超速增長(zhǎng),引發(fā)了個(gè)人所得稅改革的一系列討論,如稅制模式的選擇、費(fèi)用扣除和稅率的設(shè)計(jì)等問題,我國(guó)立法部門也正在加緊擬定、審議個(gè)人所得稅的改革方案。應(yīng)該看到,我國(guó)現(xiàn)行的《個(gè)人所得稅法》雖然對(duì)于調(diào)整個(gè)人稅收和社會(huì)公平起到了積極作用,但仍存在較大缺陷和不足,筆者主要從改革個(gè)人所得稅的分類所得稅制度模式、調(diào)整納稅范圍和稅率、實(shí)現(xiàn)稅收指數(shù)化和實(shí)現(xiàn)公平納稅等角度,借鑒國(guó)際經(jīng)驗(yàn),結(jié)合我國(guó)的具體情況,談個(gè)人所得稅制的完善。
[關(guān)鍵詞]：分類所得稅制度 征稅范圍 稅率 稅收指數(shù)化 公平納稅
the Perfect of the Personal Income Tax System
XXX
( XXX University of Science and Technology Networking Academy )
[Abstract] : Our country have levied personal income tax for 28 years. In recent years, with of the fast growth of personal income tax revenues, triggered the personal income tax reform, a series of seminars, If the tax model options, costs and the tax deductions, such as design issues, Chinese legislative departments are also stepping up development, consideration of the personal income tax reform program. It should be noted that China’s existing "Individual Income Tax Law" While adjusting the personal tax and social equity has played a positive role, But there are still large gaps and weaknesses, the authors mainly from the reform of the personal income tax classification of the income tax system model scope and adjust tax rates of tax indexation and the realization of tax fairness perspective and draw on international experience, with the specific situation in China, to personal income tax system perfect.
[Key words] : Categories income tax system the tax base tax rate Indexation of tax Fair tax
目錄
序言……………………………………………………………………………… 4
一、個(gè)人所得稅征收的意義…………………………………………………… 4
二、我國(guó)個(gè)人所得稅制存在的問題…………………………………………… 5
（一）、我國(guó)稅制設(shè)定的不合理………………………………………………… 5
（二）、現(xiàn)行個(gè)人所得稅征收工作存在不足…………………………………… 6
（三）、征管手段方式落后……………………………………………………… 6
三、完善我國(guó)個(gè)人所得稅法律制度的幾點(diǎn)建議……………………………… 6
（一）、改革個(gè)人所得稅的分類所得稅制度模式…………………………… 7
（二）、逐步擴(kuò)大稅基,增加新的應(yīng)稅所得…………………………………… 7
（三）、降低稅率,減少稅率檔次……………………………………………… 8
（四）、大力推廣稅收指數(shù)化,建立彈性稅收制度…………………………… 9
（五）、改進(jìn)不公平的差別待遇,規(guī)范稅前費(fèi)用扣除,實(shí)現(xiàn)稅負(fù)公平……… 9
（六）、（未完，下一頁(yè)）
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