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个人所得税的改革已经酝酿多年。当国务院将《个人所得税法修正案(草案)》提交全国人大常委会审议、全国人大常委会首次就立法问题举行听证会的时候,个人所得税改革又一次成为公众关注的焦点。可以说,个人所得税改革事关民生,与每个人的切身利益密切相关。如何平衡个人所得税组织财政收入与调节收入分配的职能定位?如何协调改革背后不同利益主体的诉求?如何构建完善的个人所得税制?如何形成科学合理的个人收入综合调节体系?……个人所得税改革的热点问题,从不同的视角有不同的视点。本刊刊发五位专家的观点,以飨读者。
Personal income tax reform has been brewing for many years. When the State Council submitted the Amendment (Draft) of Individual Income Tax Law to the NPC Standing Committee for its consideration and the NPC Standing Committee first held a hearing on the issue of legislation, the reform of the personal income tax once again became the focus of public attention. It can be said that the personal income tax reform is about people’s livelihood and is closely related to everyone’s immediate interests. How to balance the personal income tax organization of fiscal revenue and adjust the distribution of income functions? How to coordinate the appeal of different stakeholders behind the reform? How to build a sound personal income tax system? How to form a scientific and rational personal income integrated adjustment system? ...... Personal income tax reform Hot issues, from different perspectives have different perspectives. The magazine published five experts point of view, readers.