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目前,国家发展与改革委员会、财政部、国家税务总局等部门对个人所得税改革问题还在研究之中。笔者通过研究发现,我国现行的个人所得税税制确实存在“不够科学、不够简化、不够公平”等严重问题;为了充分发挥税收调节社会贫富差距的作用,达到个人所得税税制“更科学、更简化、更公平”的目标,我们有必要对现行个人所得税税制进行彻底改革,并争取早日开征家庭所得税。
At present, the reform of personal income tax is still under study by the NDRC, the Ministry of Finance, the State Administration of Taxation and other departments. The author finds through research that the current personal income tax system does exist such serious problems as “not enough science, not enough simplification, not fair enough” and so on; in order to give full play to the role of tax revenue in regulating the gap between rich and poor in society, and to achieve a personal income tax system, “a more scientific, Simpler and more equitable ”. We need to thoroughly reform the current personal income tax system and strive for the early introduction of family income tax.