关于个人所得税改革问题的研究

摘要
 随个人所得税税制自1994 年实施以来，逐渐暴露出许多弊端和漏洞。我国的贫富差距不断拉大，个人所得税并没有充分发挥其应有的收入功能和调节功能。新的个税实施条例已于2011 年9 月1 日正式实施了。但关于个税改革与税制完善问题的讨论并没有停止。此次上调个税免征额和调整税率结构，只能是当前个税改革发展过程中的一个切入口或是一个基点，而并非个税税制改革与完善的最佳举措。建立科学的个税制度备受期盼。这项与每个公民利益密切相关的税收制度如何变化？如何通过个税改革扭转收入差距扩大的趋势？本文针对现行个人所得税分类所得税制存在的缺陷以及新个税实施之后仍未解决的问题，对个税的改革与完善加以分析和探究，积极推进“综合与分类相结合”的个人所得税征收制，逐步形成一套适合市场经济体制的居民收入分配调节机制的改革意见。

关键词：个人所得税；改革；公平；分类综合所得税；体制
 The research on the reform of individual income tax
ABSTRACT
With the individual income tax system since its implementation in 1994, gradually exposes many malpractice and loopholes. China's growing gap between rich and poor, personal income tax does not give full play to its due income adjustment function. The new tax regulations already carried out formally on September 1, 2011. But for tax reform and tax system and perfect the discussion did not stop. The increase in tax exemption amount and adjust the structure of tax rate, only is the current personal income tax reform during the development of a point or a point, and not a tax tax system reform and perfect the best move. To establish a scientific tax system has been looking forward to. It is closely related to the interests of every citizen and the tax system to change? How to pass a tax reform reverse the trend of widening income gap? This article in view of the current personal income tax income tax system and classification of defects after the implementation of new tax has not yet resolved, on tax reform and improvement of analysis and research, and actively promote the" integrated with the classification of " combining the personal income tax system, and gradually formed a set of suitable for market economy regulation mechanism of income distribution of the residents opinions on the reform.

Key Words ：individual income tax; tax reform; fair; Classified and Consolidated income tax; System

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