I个人所得税的变革摘 要在过去二十年中，中国经济一直在高速发展，中国人民的经济收入和生活水平有了明显的提高，但在迅猛发展的过程中，难免会产生新的问题。目前社会各个层次的经济水平差距更大了，还有越发复杂丰富的收入方式以及多样的消费方式使得目前的经济政策急需转型改革。为解决中国经济的问题，在经济政策改革方面要在个人所得税方面重点下手，纳税作为公民强制性义务，是国家调节收入差距工作的突破点之一。现今 2018 年所通过的最新个人所得税税法在 2019 年开始实施，目前实行了一年，本文将解读现有的税收制度与历年税收制度，分析个人所得税在变革历程中的背景和所存在的问题，并对未来改革提出展望。关键词：个人所得税；收入分配；税法IIThe Reform of Personal Income TaxAbstractOver the past two decades, China's economy has been developing at a high rate, and the Chinese people's economic income and living standards have increased significantly. However, It is inevitable that new problems will arise.At present, there is a wider gap in the level of the economy at all levels in society, as well as the ever more complex and diverse modes of income and consumption, making the current economic policy urgently in need of transformational reform.In order to make up for China's economic problems, we should focus on individual income tax reform and pay taxes as a compulsory civic duty, which is one of the breakthrough points for the work of the state to adjust income gap.The current law on personal income tax, which was adopted in 2018, has been put into effect for a year since 2019. This paper analyzes the background and issues of personal income tax during the course of reform and advocates future reforms. Key words: Individual Income Tax; Income Distribution; Tax LawIII 目 录摘 要........................................................................IAbstract........................................................................
