作　　者： ;

机构地区： 吉林大学法学院

出　　处： 《法学论坛》 2006年第6期105-110,共6页

摘　　要： 2005年个人所得税法的修正仅是局部微调,没有弥补其根本缺陷,我国个人所得税法的改革和完善任重而道远。应当借鉴近年来各国个人所得税法律制度改革的合理因素,研究我国个人所得税法的根本缺陷,探讨进一步完善的五个关键路径:分类征收向分类与综合相结合的征收模式转变;减少累进税率级次,降低最高边际税率;规范税收特别措施;采用基本扣除与专项扣除相结合的方式,建立弹性税制,推广税收指数化和完善征管法律制度。 Amendment of The law of Individual Income Tax still exists a lot imperfection for improvement in the nation＇ s individual income tax in 2005. By making reference to the individual＇ s income tax law of foreign countries , this article puts forward five suggestions for the improvements of China＇s individual income tax law：classification of income should change into comprehensive plus classification income; The highest tax rate should be reduced and bands of progressive tax rates should be lessen and simplified; before tax deduction and starting taxation point should be elastic instead of being rigid; and perfecting tax levy law system.

关 键 词： 个人所得税 个人所得税法 税法改革

领　　域： [政治法律] [政治法律]