《个人所得税法》自1980年9月颁布后,历经多次调整。新近通过的税法修正案将个税改革又向前推进了一步,但仍存在免征额调整影响力有限、动态调整机制缺失、费用扣除未体现个体差异、边际税率过高、征管技术粗糙、征管信息流通不畅等问题。应在深入研究的基础上转换税制模式,增加特殊减免额;运用指数化方法确定费用扣除标准,降低边际税率;建立税务代理和税务稽查相辅相成的制度,加强高收入人群的个税征管。%Since the publishing of Personal Income Tax Law in September of 1980,it has experienced quite a few amendments.The amendment of Tax Law recently passed has pushed personal income tax reform to advance a step.However,there are various problems such as limited influence of exempt amount adjustment,deficient dynamic adjustment mechanism,expense deduction that does not reflect individual difference,too high marginal tax rate,rough tax collection management technology,and the flow of the collection management that is not smooth.It is imperative to transform tax system model based on deep research,and increase special exempt amount;to apply index method to determine expense deduction standard,and lower marginal tax rate;and to build the system of tax administration agency and tax administration inspection that supplement each other,and strengthen the personal income tax collection management of high income group.
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