目前,我国对劳务所得的课税项目分散、同类所得税负不同、税负普遍较重,已构成我国收入分配差距过大的诱因之一。基于此,本文借鉴西方发达国家对劳务课税的先进经验,从课税范围、费用扣除标准和税率设计等方面提出了完善我国劳务所得税制设计的政策建议。 At present, the tax items of labor service income in our country are scattered, the income tax burden of the same kind is different, and the tax burden is generally heavier, which has constituted one of the inducing causes for the disparity in income distribution in our country. Based on this, this paper draws on the advanced experience of taxation in developed countries for labor services in western countries, and puts forward some suggestions on how to perfect the tax system of labor service income in China from the aspects of taxable range, cost deduction standard and tax rate design.