作　　者： (江玉）;

机构地区： 扬州职业大学,江苏扬州225009

出　　处： 《扬州教育学院学报》 2017年第2期47-50,共4页

摘　　要： 系统分析了目前个人所得税制存在的税基模糊、税率设计不当、申报模式单一、税收征管不到位等问题,认为个税税制改革在更多关注公平原则的同时,应从拓宽税基入手,重新测算和构建与经济发展相适应的税率及税收级次,实行综合与分类相结合,考虑各项生计费用的扣除,引入家庭按年申报等措施,同时需注意避免改革后的个税税制变得过于复杂化而带来纳税成本的大幅提高。 This paper makes a systematic analysis of the problems existing in personal income tax system,such as fuzzy tax base,improper tax rate,single way of tax declaration,and insufficiency of tax administration. Meanwhile,based on the principle of fairness,the paper comes up with some measures on the reform of personal income tax system,including broadening the tax base,re calculating the new tax rate and grade suitable for the economic development,considering the deduction of kinds of livelihood expenses,introducing the tax declaration on a family basis,and avoiding the rapid increase of pay duty cost after the complicated tax reform.

关 键 词： 公平 效率 个人所得税改革 综合与分类所得税制