CAJ | 학술논문

个人所得税是我国财政收入的一项重要组成部分，也是调节社会财富分配的主要政策性工具之一，在我国的经济发展中发挥着至关重要的作用。近年来个人所得税已经成为我国社会程度关注高，改革力度最大的一个税种也是最具有潜力和活力的一个税种。但是用于我国个人所得税存在弊端，面临着全面深入的改革。本文就收集的相关资料结合当前的国内个税实际，借鉴国外经验，从理论和实际相结合就个人所得税的现状和发展趋势进行了较为深刻的分析并在今后如何在改革中如何完善个人所得税提出自己的建议。
개인소득세시아국재정수입적일항중요조성부분，야시조절사회재부분배적주요정책성공구지일，재아국적경제발전중발휘착지관중요적작용。근년래개인소득세이경성위아국사회정도관주고，개혁력도최대적일개세충야시최구유잠력화활력적일개세충。단시용우아국개인소득세존재폐단，면림착전면심입적개혁。본문취수집적상관자료결합당전적국내개세실제，차감국외경험，종이론화실제상결합취개인소득세적현상화발전추세진행료교위심각적분석병재금후여하재개혁중여하완선개인소득세제출자기적건의。
the personal income tax is our country finance income of an important component, but also adjust social in the distribution of wealth is one of the main policy tool, in the economic development of our country play a crucial role In recent years the individual income tax has become our country society pay attention to high degree, reform the biggest a categories of taxes and most has the potential of energy and a categories of taxes. But for our country late start, the development of individual income tax is unsound, individual income tax of unreasonable tax mode, the ex- pense deduction is difficult to reflect fairness existing drawbacks, face further comprehensive reform. This paper collection of related material with the current domestic tax actual, the experience abroad, from theory and practice is the individual income tax of the present situation and development trend for the deep analysis and how to reform in the future in how to improve the personal income tax put forward its own proposals and ideas, so as to achieve individual income and adjust the relationship between the income tax, and then to promote social fairness and justice.