现行个人所得税制改革的思考

:1001-148X(2004)24-0098-02(,150076):,,,,,,,,,,:;;:F810142:ATheReformoftheCurrentPersonalIncomeTaxSHIJun2qiang(HarbinUniversityofCommerceHeilongjiang,Harbin150076,China)Abstract:Withtheeconomicdevelopment,theresidentpspersonalincomeincreasequickly1Undertheneweconomicsitu2ation,manyproblemsconcerningpersonalincometaxlawareexposed:incometaxsystemisnotreasonable;salaryexpensedeductionstandardistoolow;marginaltaxrateistoohigh;Auditorialreportsystemisnotstandard;Correlativemethodsarenotperfect,personalincometaxisoutoffunction1So,inordertoadaptthecurrentsituation,personalincometaxsystemmustbeinnovatedassoonaspossible1Keywords:personalincometax;innovation;think:2003-12-08:(1966-),,,,,:19809,199310,,,,,:,11,,,,,,,,,,,,,,,,,:;,,,,,,,:[1]1[M]1,19991[2]1[M]1,20001[3]1[J]1,2001,(1)1[4],1[J]1,2003,(6)1[5]ADAMS,W1M1GREENDEVELOPMENT,1990,LONDON1(:)2004P24308COMMERCIALRESEARCH'1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,,,,,,199310,800P,,,,,800,,1994,956,20026000,730161,,,11,9416%800,,1500800,,,,,,,,,,:(1),;(2),,;(3),,,,45%,:(1),,,,,;(2),,,;(3),,,,,7%35%,,,,,2000,28%,200230%,,12,70%10%,20%,,,,,,,,,,,,,,,5%,25%,,,2002,33516,,,,,,,,,,308:99©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.:1001-148X(2004)24-0100-031,2,2(11,150001;21,150076):,,,,,,,:;;:F290:B:2004-09-14:(1973-),,,:::GB04D103-4(),,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,:(1),,,;(2),,;(3),,,;(4),,2000,,01417,(014),,,,,,,,,,:[1]1[M]1,20021[2]1[J]1,2003,(1)1[3]1,[J]1,2003,(2)1[4]1[J]1,2003,(2)1(:)2004P24308COMMERCIALRESEARCH'1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.