I浅析我国个人所得税存在的问题及对策摘 要个人所得税是我国财政收入的重要组成部分，对于我国经济的和谐与稳定发展具有十分重要的意义。根据相关规定落实个人所得税的征收工作，一方面是能够增加国家财政收入，另一方面也能够缩小贫富差距，增强国民的生活幸福感，对整个国家的发展进步有着十分重要的价值。相较于国际上的发达国家而言，我国对个人所得税的研究时间并不长，虽然历经多次改革完善，但就目前的情况来看，仍存在四大问题：分类综合征收有盲区，征收范围小；税负过重，基本税率、费用扣除标准不合理；个人所得税征收信息化程度较低，稽查制度不完善；偷漏税现象严重，税法处罚力度较轻。本文分析我国个人所得税中存在的问题，从而找到相应的对策。关键词：个人所得税；课税模式；相应对策IIA Brief Analysis of the Problems and Countermeasures of Individual Income Tax in ChinaAbstractPersonal income tax is an important part of China's fiscal revenue and is of great significance for the harmonious and stable development of our economy. The implementation of individual income tax collection work, for the country has two major roles, one is to increase fiscal revenue, the other is to narrow the gap between the rich and the poor, which is crucial to the development of our country. Compared with developed countries in the world, China ’s research on personal income tax institutes is not long. Although it has undergone many reforms and improvements, in the current situation, there is still a single taxation model and blind tax classification. Although in order to improve the reform, but there are still four problems, one is a blind area in the classification and comprehensive collection, and the collection scope is small; Second, the tax burden is too heavy, the basic tax rate, expense deduction standard is unreasonable; Third,the individual income tax collection information degree is low, the inspection system is not perfect; Fourth...
