【摘要】 个人所得税法是一部直接与千家万户切身利益相关的法律,应体现效率和公平原则。我国现行个人所得税法尚存在效率不高和公平缺失的现象。应借鉴国外相关税法改革的经验,本着提高税收效率、公平调节社会财富分配的原则加以修订。更多还原

【Abstract】 Individual Income Tax Law must have the principle of efficiency and justice, for it is a law that directly affects everybody’s life. But there are still many deficiency and injustice in our country’s present Individual Income Tax Law. It is necessary to learn some suitable experience of related tax law reformation from other countries and to reform our Individual Income Tax Law on the principle of efficiency and justice.更多还原