我国个人所得税制改革再思考

我国已成为WTO成员,其市场经济体制不断完善。然而,令人费解的是,个人所得税制至今却维持原样,未见任何实质性更改。这种现象,既不利国,也不利民,更不利于工薪阶层人员,还有碍于WTO公平原则的有效实施。本文针对现行个人所得税制的存在问题,比较与借鉴发达国家的相关立法经验,提出改革我国个人所得税制的新思路。

New Thinking on the Reform of Chinas Individual Income Tax System

China has already become a WTO member and its market economic system has been constantly improved. However, it is difficult to understand that its system of individual income tax has being kept the same as it was and no substantial changes can be seen. By doing so, it is neither benefit to the country and the nationals nor the persons who earns wages, and it also blocks the efficient enforcement of the fair principle of WTO. This paper aims at the problems existing in the current individual income tax system and puts forward some new ideas for the reform of the system by comparing and drawing on the relevant legislative experiences of the developed countries.