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我国现行个人所得税制与现实中的社会公平诉求有着较大差距,为促进经济发展和社会和谐,我国个人所得税制应在税制模式、税率结构等方面进一步改革完善。
The current personal income tax system in our country has a long way to go in social justice. In order to promote economic development and social harmony, our personal income tax system should be further improved and perfected in terms of the tax system and tax structure.