【摘要】 我国现行个人所得税制在实施过程中存在着不能充分实现公平、费用扣除不合理、 减免税项目过多、宏观调控能力弱等问题,在调节个人收入、缓解社会分配不公和组织收入方面 的作用都没有得到充分发挥,亟需采取诸如实行混合制模式、建立以个人所得税为主体的个人收 入税收调节体系、拓宽税基、建立健全科学合理的费用扣除制度、改进税率结构等措施对之加以 改革和完善。更多还原

【Abstract】 The current personal income tax system of our country now faces such problems as bringing inequality, unreasonable expense deduction, too many tax-reduction items and weak macro-control ability. In addition, the function of the tax system in adjust personal income and reliving distribution inequality hasn抰 been fully performed. So the following measures should be taken to reform and improve China抯 personal income tax system: to carry out mixed system, to establish personal income tax adjusting system which is centered around personal income tax, to widen the tax base, build up reasonable expense deduction system and improve tax rate structure.更多还原