论我国所得课税制度的改革

所得税的收入是我国财政收入的又一重要组成部分,占全部财政收入的20%以上,其地位,仅次于流转税而居第二。所得税是对利润的征税,所得税具有税负不转嫁、不隐匿,税负公平,调节力度强的特点。现行所得税:企业所得税、外商投资企业和外国企业所得税、个人所得税存在问题,对经济的产生影响,需要完善现行所得税制度。

A review on the reform of our income tax collection system

Income tax revenue is an important part of our revenue. It is more than 20% of our revenue. It rows second just behind circulating tax. Collecting object of income tax is profit. The characters of income tax is as follows: it is more to be transferred, to be concealed, tax burden is fair, and adjustment intensity of income tax is strong. this article analyses the problems in the enterprise income tax and in dividnal income tax and raise the counter measure on the in come tax collection system.