Personal Income Tax Reform

Discussion on the Certain Questions of Deepening the Personal Income Tax Reform

深化个人所得税改革的若干问题探讨

Proportional Tax System : Personal Income Tax Reform from the View of Equality and Efficiency

公平与效率视野的个人所得税改革：比例税制

A Brief Analysis of Personal Income Tax Reform against the Background of Constructing a Harmonious Society

构建和谐社会背景下的我国个人所得税政策改革

The fifth part analyzed summarized the experience of the personal income tax reform and economic growth promotion in some countries .

第五部分是梳理归纳了部分国家个人所得税改革，促进经济增长的经验。

The rising and practicing of the flat tax and from the comprehensive income tax mode to the dual income tax change , then paying attention to commodity tax again , provide experiences for personal income tax reform of China .

美国个人所得税制度的改革、单一税的兴起和实践、综合所得税模式向二元所得税模式的转变、商品税又重新得到重视等，都为中国个人所得税的改革提供了经验。

This paper analysed the problem of the current personal income tax , reform and effective measures are given in this paper .

本文对现行的个人所得税存在问题进行分析，指出其不足之处，提出其改革和完善措施。

The key points of the personal income tax system reform are the design of the tax rate structure and the definition of the synthetical income items , which are directly related to the burden of tax payers and the fairness of tax system .

个人所得税制改革的重点应是税率结构的设计与综合所得项目的界定，这直接关系到纳税人负担的轻重与税制是否公平。

The personal income tax after the reform should be the tax on the total income according to the combination of both the incremental average tax rate and the degressive marginal tax rate .

改革后的个人所得税制应该是按照递增的平均税率但又是递减的边际税率对全部所得课税这两方面的结合。

Personal Income Tax Management and Its Reform and Improvement

个人所得税管理及其改革与完善

The author thinks that the current foreign relevant personal income tax system of theory and practice has comparatively perfect and feasible in many aspects , to give our personal income tax reform .

笔者认为当前国外有关个人所得税制度的理论与实践已经比较完善和可行，在诸多方面都能够给我国进行个人所得税改革提供经验。