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个人所得税是对个人所征收一个税种。在很多国家,个人所得税都是其国家最重要的税种之一,其成为了国家财政收入的主要来源。我国的个人所得税在我国的全国税收中虽然占比不高,但其在我国发展十分迅速。随着我国经济的发展,人们收入的提高,个人所得税的影响越来越大。虽然我国对个人所得税进行了改革但其仍有需改进的地方。本文主要分为两部分,第一部分分析我国个人所得税制度所面临的问题,第二部分论述我国个人所得税制度改革的策略。
Personal income tax is a tax levied on individuals. In many countries, personal income tax is one of the most important taxes in its country and has become a major source of national revenue. Although China’s personal income tax accounts for a relatively small part of China’s national tax revenue, its development in our country is very rapid. With the economic development of our country, people’s incomes increase, the impact of personal income tax is more and more big. Although the personal income tax in our country has been reformed, there is still room for improvement. This paper is divided into two parts. The first part analyzes the problems faced by the personal income tax system in our country. The second part discusses the strategy of the reform of the personal income tax system in our country.