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个人所得税在体现公平税负,增加国家财力,进行收入再分配中起到重要补充作用。随着经济发展,以前制定的个人所得税制度已不能适应人民收入水平提高的需要,需要制定一套详细的、与时俱进的个人所得税制度,并付诸实施。此外,还要加强个人所得税税法的宣传,让纳税意识深入人心,使纳税人产生纳税自豪感。本文就如何完善个人所得税税制提出了一些浅显的意见、建议及完善措施。
The personal income tax plays an important complementary role in reflecting the fair tax burden, increasing the national financial resources and redistributing income. With economic development, the previously formulated personal income tax system has been unable to meet the needs of the people to raise their income levels. It is necessary to formulate a set of detailed and advancing personal income tax systems and put them into practice. In addition, we must step up the publicity of the personal income tax law so that taxpayers’ awareness is deeply rooted in the hearts of the people so that taxpayers will have a sense of pride in paying taxes. This article puts forward some simple opinions, suggestions and perfecting measures on how to improve the personal income tax system.