论我国个人所得税法的完善
个人所得税是税收制度的重要组成部分，欧美发达国家经历了由探索向成熟的华丽转变。在全球税制改革的背景下，我国的个人所得税制度改革是大势所趋。随着我国经济的高速发展以及人民生活水平的不断提高，我国个人所得税课税模式的局限性和缺点不断暴露，个人所得税制度改革已经刻不容缓。具体的个人所得税制度改革应该以我国的实际国情为基础，应符合社会发展趋势，应反映人民最基本的需求，应保障居民最基本的生活要求。
本文首先介绍我国个人所得税法的概念、课税原则以及分类，明确征收个人所得税的重要意义，然后分析了我国个人所得税法存在的问题，最后针对这些问题，提出了完善我国个人所得税法的措施，以使个人所得税法更加合理，充分发挥其作用。
关键词：个人所得税；历史沿革；问题；完善
On the Perfection of Personal Income Tax Law in China
ABSTRACT: Individual income tax is an important part of tax system, European and American developed countries have undergone a magnificent transformation from exploration to maturity. In the context of global tax reform, the reform of personal income tax system in China is the general trend. With the rapid development of China's economy and the continuous improvement of people's living standard, the limitation and disadvantage of personal income tax model in China is constantly exposed, the reform of personal income tax system is urgent. The specific individual income tax system reform should be based on our country's actual national conditions,.and it should conform to the social development trend, should reflect the basic needs of the people, the basic living requirements of the residents should be guaranteed.
This paper first introduces the concept, tax principle and classification of personal income tax law in China., the significance of levying individual income tax clearly, then it analyzes the problems of personal income tax law in China, finally, to address these issues, the measures of perfecting the personal income tax law in China are put forward, to make the personal income tax law more reasonable, give full play to its role.
KEY WORDS: Personal income tax;History development;Question;Perfect
个人所得税作为我国所得税税种之一，为保证国家财政收入及调节个人贫富差距起到了重要作用。我国采用的个人所得税是分类课税模式，这一模式在我国个人所得税刚刚实行时取得了显著作用，可是随着世界经济一体化进程的加快，以及我国市场经济体制的不断完善，越来越多的居民收入方式和经济发展模式开始出现，我国个人所得税的局限性和缺点不断暴露。因此准确把握我国个人所得税在当代国情下存在的不足是非常必要的，着力寻找解决问题的有效措施，实现对个人所得税的扬长补短。
个人所得税主要调整纳税机关与自然人在个人所得税的征管过程中所发生的社会关系，是以自然人通过各种途径所取得的各项应纳税所得额为征税对象的税收种类，纳税义务人主要分为两类，具体为居民和非居民纳税义务人。在经过漫长的发展演进后，个人所得税地位不断提升，逐渐被世界各个国家采用，发展为调节收入分配和稳定财政收入的关键税种，不断完善个人所得税法是时代要求。
简单来看，个人所得税有“属地”和“属人”两种课税原则。从属地原则这一方面看，纳税人的纳税义务范围仅仅是本国的收入，而属人原则规定的范围更广，纳税人需要对所有的收入负担无限纳税义务。课税原则不同，纳税义务不同，只有制定明确具体的课税原则，才能更加具体高效的完成个人所得税的征收和管理。
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