我国个人所得税改革研究

摘 要
我国个人所得税自开征以来一直在发展与增长，现已成为我国税收体系中的一个十分重要的税种，该税种在组织财政收入与调节社会、经济方面的作用将越来越明显。随着改革的深化，经济的发展，我国经济结构发生了重大变化，个人收入差距不断扩大，个人所得税的征收在具体运行中逐步暴露出不少矛盾和问题，组织财政收入和调节个人收入分配的两大职能受到了相当大的制约，税收公平性存在缺失状况。本文从我国个人所得税的发展概要及问题分析入手，结合我国最近一次个人所得税改革调整，以个人所得税税制改革为目标研究对象,以分析和解决现行税制存在的问题为核心，通过借鉴国外个人所得税税制的经验，指出我国个税有待完善和改进的地方。在此基础上，对我国个人所得税税制设计和征收提出合理化建议。

关键词： 个人所得税；税收公平；税制改革；税收征管
Research on Individual Income Tax Reform in China
Abstract 
China's personal income tax since the levy has been in development and growth, has become a very important tax in our tax system, the taxes in the organization revenue and regulate social and economic aspects of the role will become more and more obvious. With the deepening of reform and economic development, China's economic structure has undergone major changes, the gap of personal income is widening, personal income tax gradually exposed the many contradictions and problems in specific operations. Two functions have been under considerable restrictions, which are fiscal revenue and regulation of personal income distribution. So tax fairness missing status exists. The analysis of this paper, the summary of the development and problems of China's personal income tax, combined with a recent personal income tax reform and adjustment to personal income tax reform, to analyze and solve the problems in the existing tax system as the core, take example by the foreign individual income tax system experience, pointed out that China's tax to be refined and improved. Based on this, I will give our country tax system design and individual income tax collection put forward rational suggestions.

Key words: personal income tax; Tax fairness; Tax system reform; Tax collection and management
 

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