【参考】浅析我国个人人所得税存在的问题及改进建议.docVIP

浅析我国个人所得税制度存在的问题及改进建议 摘　　要 我国税收取之于民，用之于民。在中国税收体系中，个人所得税是调节收入分配、缩小收入差距的重要手段。随着经济的发展及税制改革的变化，在当前的国际国内经济环境下，我国现行个人所得税制存在一些需要改进的问题。本文就税收制度、扣除标准等方面浅析一下我国个人所得税存在的需要改进的问题，并提出几点改进建议。 关键词：个人所得税；分类所得制；费用扣除标准；税收指数 Elementary analysis the problems of individual income tax system and make improvement suggestions ABSTRACT Our country tax is from the people and for the people.In Chinas tax system,personal income tax is the important measure to adjust the income distribution and narrow the income gap.With the development of the economy,as well as the changes of tax reform,there exist some problems in our coun