对完善我国《个人所得税法》的思考

随着中国社会经济的发展,个人所得税在调节个人收入,维护社会公平方面的重要意义将更加凸显.我国现行的《个人所得税法》存在的主要问题有:税制模式不能体现纳税人税负的公平合理;个人所得税的征收范围窄,不利于发挥税收的调节作用;费用扣除标准的设定不合理;税率设定复杂显失公平;税收征管缺乏力度;全社会依法纳税的意识依然淡薄,纳税义务人故意隐瞒收入.其改进方案包括:选择合理的税制模式;拓宽个人所得税的征税范围,减少减免税项目;调整费用扣除标准;税率调整;加强税收源头控制,防止税款流失;加大对偷漏个人所得税行为的查处、打击力度,维护法律的严肃性.通过有针对性的改革,进一步修改、完善适合我国社会主义市场经济发展需求的科学的《个人所得税法》.

Discussion on the Further Improvement of our country's Individual Income Tax Law

Along with the development of the social economy of China, the significances of Individual Income Tax on adjusting the individual income and maintaining social equality stands out. The major problems of our current Individual Income Tax Law include the followings: The tax system mode cannot reflect tax payers' equity and rationality; The collection scope of Individual Income Tax is too narrow to play the part of tax adjustment function better; The tax deduction and tax rate are not reasonable; The tax administration is short of dynamics; Our people's senses of paying taxes in accordance with the law are dim; and the tax payers conceal their income on purpose. The author thinks that the improvement planning include: Choose the reasonable tax system mode; Widen the collection scope of Individual Income Tax and reduce the reduction and remission items of Individual Income Tax; Adjust deduction standard and tax rate; Strengthen the controlling of the tax source; Investigate and prosecute the behavior of evading the tax better and stick up for the seriousness of law. According to the pointed improvement, we should modify and perfect our country's Individual Income Tax Law to meet the need of the development our socialism market economy.