刍议新个人所得税及其证收管理陆丰泉一、新个人所得税制的特点今年开始实施的新的个人所得税，在征税范围、应税项目、税率结构以及减免抵免等方面做了许多重大调整，充分体现了简化税制、公平税负、便于征管；适当调节个人收入差距、缓解社会分配不公矛眉；维护国家权益... Humble Opinion on New Personal Income Tax and Its Collection and Management Lu Fengquan I. Characteristics of the New Individual Income Tax System The new personal income tax that has been implemented since the beginning of this year has made a number of major adjustments in the scope of tax collection, taxable items, tax structure and tax credits , Fully embodies the simplification of the tax system, a fair tax burden, and facilitates the collection and management; appropriately adjusts the individual income gap and alleviates the social inequality; upholds the rights of the state ...