The Improvement of China's Individual Income Tax System

个人所得税是增加财政收入,促进社会公平的重要税种。随着市场经济的发展,我国的个人所得税制度在征税模式、费用扣除、税率设置以及征税范围等方面出现不少问题,没有很好地发挥其应有的作用。本文借鉴国际上其他国家的经验,结合我国的实际情况,探讨个人所得税制应当作出相应的变革和完善的可行性。Individual income tax is an important tax category which can increase government revenue and promote the society fairness.As the market economy grows in China,many problems are emerging in individual income tax system,such as the mode of income taxation,the expense deduct standard,the faultiness in tax system,the range of income taxation,etc.Learning from the experience of other countries and considering our own situation,the individual income tax system in China must be improved