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个人所得税已经成为我国调节社会各阶层收入的一大杠杆,但我国个人所得税制起步晚,并且存在税制不完善等问题。本文在理清了我国个人所得税的历史演进和政策背景,分析了个人所得税制存在的主要问题,提出了我国个人所得税制改革的意见建议。
Personal income tax has become a great lever in our country to regulate the income of all social strata. However, the personal income tax system in our country started late and there are some problems such as the imperfect tax system. This paper clarifies the historical evolution and policy background of the personal income tax in our country, analyzes the main problems existing in the personal income tax system, and puts forward the suggestions on the reform of the personal income tax system in our country.