经济研究导刊
經濟研究導刊
경제연구도간
ECONOMIC RESEARCH GUIDE
2013年
34期
100-103
,共4页
新个税%税率%分类税制
新箇稅%稅率%分類稅製
신개세%세솔%분류세제
new personal income tax%tax rate%classified tax system
为进一步完善个人所得税税制，2011年新个人所得税（以下简称“新个税”）法案应运而生。对于实行以3500元的免征额为主要改革内容的新个税能否够切实摆脱中国个税陷入的困境，实现缩小贫富差距、社会公平的目标，大多持怀疑的态度。针对这一问题，以新个税为基础，结合国外的主要税制模式，分析中国个税制度仍存在的问题，进而为中国个税今后的改革方向提出几点建议。
為進一步完善箇人所得稅稅製，2011年新箇人所得稅（以下簡稱“新箇稅”）法案應運而生。對于實行以3500元的免徵額為主要改革內容的新箇稅能否夠切實襬脫中國箇稅陷入的睏境，實現縮小貧富差距、社會公平的目標，大多持懷疑的態度。針對這一問題，以新箇稅為基礎，結閤國外的主要稅製模式，分析中國箇稅製度仍存在的問題，進而為中國箇稅今後的改革方嚮提齣幾點建議。
위진일보완선개인소득세세제，2011년신개인소득세（이하간칭“신개세”）법안응운이생。대우실행이3500원적면정액위주요개혁내용적신개세능부구절실파탈중국개세함입적곤경，실현축소빈부차거、사회공평적목표，대다지부의적태도。침대저일문제，이신개세위기출，결합국외적주요세제모식，분석중국개세제도잉존재적문제，진이위중국개세금후적개혁방향제출궤점건의。
In order to perfect personal income tax system,In 2011 the new personal income tax law passed.Whether implementing with cost deduction of 3500 yuan as the main content of the reform of the new tax could really get rid of our country tax difficulties ,achieve the goal of narrowing the gap between the rich and the poor and promoting social fairness,most of people hold skeptical attitude.In order to solve this problem,we are based on the new personal income tax,combined with the overseas main tax system modes,analyze the problems existing in the tax system,and then put forward some suggestions for the reform direction of our country tax.
