内容提要在社会主义市场经济条件下,中国经济快速崛起,人们的生活水平有了显著提高，但现行的个人所得税制度已不能与社会经济进展相适应。所以，加强对个人所得税分项收入的分析与讨论,是强化个人所得税收入调节功能的重要考量 , 也是顺利推动个人所得税由分类计征方式向分类与综合相结合的计征方式改革 的迫切需要 . 本文在基于个人所得税时间、项目、产业结构分析以及 2024—2024 年我国个人所得税工资性 所得税收收入、经营性所得税收收入、财产性所得税收收入的基本数据和增长状况，分别测算、分析了这三大分项收入的占比结构并对其影响因素进行了探讨。以此为基础，本文提出了相应的意见建议。关键词:个人所得税分项收入占比结构AbstractUnder the condition of socialist market economy， the rapid rise of China’s economy， people’s living standards have been significantly improved ， but the current personal income tax system can not adapt to social and economic development。 Therefore, to strengthen the analysis and research of the personal income tax items of income， is an important consideration in strengthening the regulating function of individual income tax， is also an urgent need to promote the smooth personal income tax levy by the classification to the classification and integrated levy reform。 In this paper， based on 2024—2024 basic data of China’s personal income tax wage income tax revenue, operating income property income tax revenue， tax revenue and growth， respectively, calculated analysis of the three sub revenue structure and discusses its influencing factors。 Based on this ， this paper puts forward some suggestions 。 . Key words ： The Individual income tax Subentry income Share structure目录一、引言 ………………………1（一）讨论的背景 ………………………1（二)讨论的意义 ………………………1二、我国个人所得税进展现状 ………………………1（一)个人所得税的税收项目 ………………………1（二)个人所得税的进展趋势 ………………………...
