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

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;

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.