1、 对我国个人所得税改革的思考对我国个人所得税改革的思考 摘 要 在我国税收体系中，个人所得税是其重要的组成部分，同时作为国家的主体税种，在 财政收入中也占有很大的比重。它对于国民经济的稳定和发展起着不可替代的作用。特别 是在调节收入分配，缩小贫富差距,稳定国家上。随着经济社会的发展，个人所得税也在与 时俱进，不断的改革以适应现实社会的需求。但在长期实践过程中，由于弊端的不断显露， 社会各阶层对此都提出了质疑。个人所得税制度的又一次改革被提上了日程。中国人大网 2011 年 4 月 25 日 16 时至 5 月 31 日 24 时期间向社会征求对个人所得税法修正案草案的意 见，共收到 82707
2、 位网民的 237684 条意见、181 封群众来信、11 位专家和 16 位社会公众 的意见。网上共有 82536 人对这条发表意见。2011 年九月开始，新个人所得税在全国开始 实行。对于新个税 3500 元的新起征点是否能够切实减轻中低收入者的负担，调节高收入者 的收入，以达到调节收入分配，抑制贫富差距的目的，大多数人持怀疑态度。针对这一问 题，引发了我对新个人所得税的思考。 关键词：个税问题；个税改革；建议 1 Abstraction Personal income tax is one important part in our countrys tax system, meanwh
3、ile, as one kind of the main tax, which also has a large proportion in financial revenue. It plays an indispensible role on stabilizing and developing the national economy, especially on adjusting income distributions, narrowing the gap between the rich and poor, and stabilizing the country. With th
4、e development of social economy, personal income tax has developed and reformed to adapt to the demand of the society. However, another reformation of personal income tax system is discussed because of the appearance of drawbacks and the query from all ranks during the long-term practical progress.
5、The Chinese net on April 25, 2011 at 16 on May 31, when 24 period the social questionnaire to the individual income tax of the amendment advice, has received 82707 users of a 237684 181 letters of advice, the letters, 11 experts and 16 social public opinion. A total of 82536 people online to this op
6、inion article From September, 2011, the new personal income tax came into force, while the majority of the people doubt about the significance in whether the threshold of 3500RMB could relieve the burdens of poor and regulate the income of rich. Through this way, we can adjust income distributions and narrow the gap between the rich and poor. To the phenomenon, I have something to say. Key words: revolution of personal income tax；problem of personal income tax；proposals 2 目 录 第一章 个人所得税改革背景 . 1
