新个人所得税的问题与对策探讨摘 要个人所得税的此次改革，最大影响则是提高税收免征额，与此同时也提出了六项专向附加扣除准则，这两项重大改革，确实给全民带来了福音。在税收制度逐渐深化改革的社会局势下，显而易见的是个人所得税在税收中的扮演着重要角色，意味着个税在税收体系中的地位和作用将与日俱增。所以本文对新个税实施以来的成果进行分析阐述，提出这次个税改革在实践过程中仍然存在的哪些问题，并对这些问题对症下药，提出相应的建议，以促进我国个税体系的完整。关键词：新个人所得税；征收管理；费用扣除Problems and Countermeasures after the reform of personal income taxAbstractThe biggest impact of the personal income tax reform has been to raise tax exemptions, along with the introduction of six special deduction guidelines, both of which are truly good news for all. In the social situation of gradually deepening the reform of the tax system, it is obvious that the individual income tax plays an important role in the tax revenue, which means that the position and role of personal income tax in the tax system will increase day by day. Therefore, this paper analyzes and expounds the achievements since the implementation of the new personal tax, puts forward which problems still exist in the process of this personal tax reform in practice, and puts forward corresponding suggestions to remedy these problems, so as to promote the integrity of the personal tax system in our country.Key words: New personal income tax; management of taxation; expense deduction 目 录摘 要.................................................................................................................IAbstract...........................................................................................................II一、引言............................................................................................................1二、个人所得税修订的背景...
