英语翻译摘 要:随着我国贫富差距的日益拉大,我国个人所得税的制度设计暴露出诸多不足之处,它将可能严重影响个人所得税法制功能的发挥.笔者拟通过阐述个人所得税制度改革发展的历程

英语翻译摘 要:随着我国贫富差距的日益拉大,我国个人所得税的制度设计暴露出诸多不足之处,它将可能严重影响个人所得税法制功能的发挥.笔者拟通过阐述个人所得税制度改革发展的历程
英语翻译
摘 要:
随着我国贫富差距的日益拉大,我国个人所得税的制度设计暴露出诸多不足之处,它将可能严重影响个人所得税法制功能的发挥.笔者拟通过阐述个人所得税制度改革发展的历程及其现状,就存在的问题提出建议,为我国个人所得税制度改革提供借鉴.
目前,我国个人所得税征收面过窄、收入比重偏低.个人所得税存在缺陷的现状,严重制约了个人所得税组织财政收入、公平社会财富分配、调节经济运行功能的充分发挥,也与我国现阶段经济发展及收入分配结构不相适应.本文建议通过完善个人所得税制,强化个人所得税征管,以提高个人所得税收入比重,充分发挥个人所得税功能和作用.
关键词：个人所得税; 税制改革;超额累进税率；税收征管;

英语翻译摘 要:随着我国贫富差距的日益拉大,我国个人所得税的制度设计暴露出诸多不足之处,它将可能严重影响个人所得税法制功能的发挥.笔者拟通过阐述个人所得税制度改革发展的历程
With our country gap in wealth gradually play big,our country individual income tax system designs that revealing out a lot of defects,it will may affect functional bringing into play of individual income tax legal institutions gravely.The author intends to reform the course developing and their current situation by setting forth individual income tax system ,have problem puts forward a proposal right away ,is our country individual income tax system reformation provide draw lessons.At present,our country individual income tax collects the specific gravity too narrow ,taking in insisting to hang down.Current situation there existing a defect's in individual income tax,public wealth distributes ,functional sufficiency adjusting economy operation brings into play have restricted the individual income tax organization budgetary income gravely ,impartial,the present stage economic growth and pattern of income distribution are ill-adapted to the need to develop also with our country.The main body of a book is suggested to pass perfect individual income tax system ,is strengthening individual income tax collection and administration,to improve individual income tax invisible income specific gravity ,is brings the individual income tax function and the effect into play sufficiently.

With the growing gap in a widening gap between rich and poor, personal income tax system design exposed many shortcomings, it will seriously affect the function of individual income tax law. The autho...

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With the growing gap in a widening gap between rich and poor, personal income tax system design exposed many shortcomings, it will seriously affect the function of individual income tax law. The author intends to through the elaboration of personal income tax reform development course and the present problems and puts forward some proposals for personal income tax system reform.
At present, the personal income tax revenue through the narrow face, low gravity. Individual income tax of the current defects, which seriously restrict the personal income tax revenues, fair social organization and adjust the distribution of wealth economic operation function fully, also with the present economic development and income distribution structure does not adapt. This paper suggests the individual income tax by perfecting personal income tax, aggrandizement, in order to improve the personal income tax income, give full play to the function and the effect of individual income tax.
Keywords:Personal income tax,Tax reform, Extra progressive tax rate. Tax collection,

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As China increasingly widening gap between rich and poor, China's personal income tax system designed to reveal a number of shortcomings, it could seriously affect the personal income tax law fulfilli...

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As China increasingly widening gap between rich and poor, China's personal income tax system designed to reveal a number of shortcomings, it could seriously affect the personal income tax law fulfilling its functions. I intended to express their personal income tax system through the course of reform and development and the status quo, there is the issue to make recommendations for the reform of China's personal income tax system provide a reference.
At present, China's personal income tax collection surface is too narrow, the proportion of low income. Personal income tax deficiencies of the status quo, severely constrained the organization of personal income tax revenue, a fair distribution of social wealth and regulating function of the economy into full play, but also with China's current stage of economic development and income distribution structure is incompatible. This paper recommends the adoption of improved personal income tax system, strengthen the personal income tax collection in order to improve the proportion of personal income tax revenues, give full play to individual income tax functions and roles.

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