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从目前的社会收入分配现状分析来看,个人所得税已成为减少不同个体和群体之间收入差距、优化社会财富结构的一项重要工具。目前个人所得税制度仍存在的一些严重影响社会经济发展的问题,并直接影响到整个社会的稳定发展。随着居民可支配收入水平的提高,个人所得税制度的进一步完善越来越受到人们的高度关注。本文主要通过分析个人所得税制度的现状,剖析个人所得税在计税模式、税率设计等方面存在的主要问题,有针对性地提出完善相关制度的对策。
Judging from the current status of social income distribution, personal income tax has become an important tool for reducing the income gap between different individuals and groups and optimizing the structure of social wealth. At present, there are still some serious problems that affect the social and economic development in the personal income tax system and directly affect the steady development of the entire society. With the increase of residents’ disposable income level, the further improvement of personal income tax system has drawn more and more attention. This paper mainly analyzes the status quo of the personal income tax system, analyzes the main problems existing in the personal income tax in tax calculation mode, tax rate design and so on, and puts forward some countermeasures to perfect the relevant system.