个人所得税是我国复合税制体系中的重要税种之一。近些年来，伴随着社会的发展，个人所得税的地位逐渐提高，其功能越来越得到充分的体现，积极作用越来越被社会所认同。但是，在现阶段的社会经济环境下，人们的财产占有情况以及社会阶级，家庭状况，劳动能力等方面的差别，导致了收入的高低悬殊，收入不均和贫富差距两极化的现象逐渐凸显出来。与此同时，由于税制建设落后，税收征管乏力的影响，个税应有的功能未得到充分的发挥。因此，关于其存在的问题，应该改革现有的税收制度，采取措施加以完善，实现税负公平，建立一套更富有科学性，合理性和实用性的个人所得税制度。本文通过对我国个人所得税进行分析，挖掘个人所得税制发展和改革过程中存在的问题，分析其产生的原因，以“具体问题具体分析”的原则为出发点，提出解决问题的方法。进而建立完备的个税体系，加大税制改革力度是目前乃至今后个税发展的关键，从而迅速提高个人所得税的功能效力和满足社会与人们的要求。 个人所得税 ； 边际税率； 综合课税； 家庭计征 Personal income tax is one of the important taxes in our compound tax system. In recent years, with the development of society, the status of personal income tax income gradually increased, its functions are more and more fully reflected, the positive role of more and more recognized by the community. However, at the present stage of social-economic environment, people's property possession and social class, family status, labor capacity and other aspects of the difference, resulting in the income of the level of disparity, income inequality and polarization gap between the phenomenon of widening come out. At the same time, due to the backward construction of the tax system, the impact of tax collection and management of fatigue, a tax should not be fully functional play. Therefore, on the existing problems, it should reform the existing tax system, take measures to improve, to achieve fair tax burden, the establishment of a more scientific, rational and practical...
