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现行个人所得税由分类税制转向综合税制是我国公认的个税改革方向。但迄今为止,我国个税改革一直采用充实、完善分类税制的方法,使个税适应经济社会发展并发挥其收入与调节作用。这种选择不仅植根于税制建设对社会经济的路径依赖这一基本规律,而且符合当前强化个税征管和建设综合税制的基本要求。目前,我国个税改革主要应解决理清综合税制与分类税制的关系、建立个税税源核实年审制和严格代扣代缴管理等基本问题。
The current personal income tax from tax classification system to a comprehensive tax system is recognized as a tax reform in our country. However, so far, the tax reform in our country has been adopting a method of enriching and improving the tax system so that the individual tax can adapt to the economic and social development and exert its income and regulatory functions. This kind of choice is not only rooted in the basic law of dependence of the tax system on the social economy but also meets the basic requirement of strengthening tax collection and management and building a comprehensive tax system. At present, China’s individual tax reform should mainly solve the relationship between the comprehensive tax system and the tax system, establish a tax source to verify the annual trial system and strict withholding and payment management and other basic issues.