个人所得税若干问题分析

摘要：改革开放以来，我国经济快速发展，个人所得税已成为财政收入的重要组成部分，增强对个人所得税的征收管理，能有效缓解社会分配不公的矛盾，减少通货膨胀率，加快社会主义市场经济的蓬勃发展。所以本文借此机会研究我国个人所得税制的发展趋势，分析当前我国个人所得税制的改革与问题，希望寻求加强和完善我国个人所得税制的途径，为我国个人所得税税制的未来发展提出自己的思考和建议，共同构建社会主义和谐社会。

关键词：个人所得税；税制模式；发展趋势；可行性建议

Analysis of Several Issues Concerning Personal Income Tax

Abstract: Since the reform and opening up,China is rapid economic development,personal income tax has become an important part of fiscal revenue,enhance the management of personal income tax,can effectively alleviate the contradiction of unfair social distribution,reduce inflation,accelerate the vigorous development of the socialist market economy.therefore, this paper hopes to study the development trend of China's personal income tax system,analysis of the current reforms and shortages of the new personal income tax system model in China,in this way, we seek ways to strengthen and improve China’s personal income tax system,put forward your own thoughts and suggestions for the future development of China's personal income tax system,work together to build a socialist harmonious society.

Key words: personal income tax;tax system ; development trend; feasible suggestions

目  录

1  引  言1

2  概  述1

2.1  个人所得税的概念1

2.1.1  个人所得税的定义1

2.1.2  个人所得税的税制模式特征1

2.2  我国个人所得税制过去发展的历程2

2.3  我国个人所得税制发展历程中存在的问题3

2.3.1  税制模式弊端存在，公平合理难以实现3

2.3.2  税源分散难监控，逃税漏税现象仍存在4

2.3.3  征管手段较为落后，全面完整的征管体系待健全4

2.3.4  公民纳税意识淡薄，仍需加强依法纳税氛围4

3  我国新个人所得税制模式的改革之处5

3.1  我国新个人所得税制模式概述5

3.2  我国新个人所得税制的改革之处5

4  我国新个人所得税制模式思考与发展7

4.1  我国新个人所得税改革后仍需面临的问题7

4.2  我国新个人所得税存在问题的解决措施9

5  结  语10

参考文献11