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个人所得税一直以来发挥着调节国民收入分配结构、调节所有制结构和贫富差距、平衡二次分配的重要作用,是我国税收制度中非常重要的一个税种。随着个人收入水平大幅度提高以及居民收入来源形式日益多样化,我国个人所得税税制面临着严峻挑战,本文通过对我国个人所得税制度运行过程中存在的主要问题分析,结合我国的具体情况,借鉴国际经验,提出完善个人所得税制度的建议。
Personal income tax has been playing an important role in regulating the national income distribution structure, adjusting the ownership structure and the gap between the rich and the poor, and balancing the secondary distribution. It is a very important tax in our tax system. With the substantial increase in personal income and the increasingly diversified income sources, the personal income tax system in our country is facing severe challenges. Based on the analysis of the main problems in the operation of the personal income tax system in our country and the specific conditions in our country, Experience, put forward suggestions to improve the personal income tax system.