本科论文摘 要个人所得税作为我国税制结构的重要组成部分,与我们的生活息息相关,影响着我们的日常,也因此其改革迫在眉睫。《中国人民共和国个人所得税法》于 1980 年 9月 10 日被通过颁布,是其以后发展的开头。其发展这些年以来,随着国家的进步和体系制度的不断完善,个人所得税也越来越完善,但仍存在着贫富差距拉大,偷税漏税严重,征管效率不高等一系列问题,因此就需要不断地进行改革完善。美国的个人所得税制度经过近百年的发展改革,已经比较完善,在调节收入分配,促进社会公平方面也积累了丰富的实践经验。我们应在借鉴美国个人所得税制的基础上,结合中国国情,走一条适合中国的个人所得税改革道路。关键字: 个人所得税制度,个税改革,征收管理,纳税申报AbstractAs the largest tax in China, individual income tax is closely related to our life and affects our daily life. Promulgated on September 10, 1980, the individual income tax law of the People’s Republic of China has undergone further development and reform. The system of personal income tax is getting more and more perfect with the development of our country and the improvement of all systems. However, it should be reformed and improved constantly because of some existing problems, for example, the widening gap between the rich and the poor, the serious tax evasion and the low efficiency of tax-collection and tax-management. Therefore, reform and improvement are needed constantly.The personal income tax system in the United States has been relatively improved after nearly a hundred years of development and reform. It has accumulated rich practical experience in adjusting income distribution and promoting social equity. We should take a path of individual income tax reform suitable for China on the basis of learning from the American individual income tax system and combining with China's national conditions.Key words: Individual income tax system, Individual income...