论我国个人所得税的现状及对策

摘  要
个人所得税法的完善与否已被视为一国税制是否成熟的重要标尺之一。 随着我国市场经济的逐步发展和完善,个人所得税所体现的增加财政收入、调节个人收入方面,都起到了积极的作用。我国个税在经历了近30年的历程后,其改革与完善仍然任重道远。经历此次金融危机后的2010年的中国,被专家学者认为是最为复杂的一年;而且个税改革的呼声也是一浪高过一浪。个人所得税征收不公的现象客观存在,若此问题得不到很好的解决,势必会在一定程度上造成减少财税收入、扩大贫富差距、影响社会安定、阻碍经济发展等不良现象的发生。本文围绕我国个人所得税现状及存在的问题，进行分析，提出完善我国个人所得税的建议和对策。

关键词：个人所得税；制度改革；对策

Abstract
Personal income tax law perfect or not is regarded as one of the important yardstick tax is mature or not one. Along with our country market economy is gradually development and perfection, individual income tax that embodies the increase the fiscal revenue, regulates personal income, has played a positive role. Our tax experience in almost 30 years of history, after the reform and improvement is still a long-term task. Experience the financial crisis after the 2010 China, by experts and scholars think is the most complicated of the year. And tax reform calls is also a waves surging. Personal income tax injustice phenomenon exists objectively, if this problem solving, not good at a certain extent will inevitably cause reduce financial income, expand the gap between rich and poor, affect social stability, hinder economic development and other bad happens. This paper focus on our personal income tax situation and problem, perfect our analysis, some Suggestions and countermeasures of the individual income tax.

Key word: personal income tax; system reform; countermeasure

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