浅议个人所得税

阐述了我国税制模式从分类所得税制向分类综合税制转化的必然性，指出课税单位应考虑家庭因素，应简化分级累进税率、降低最高税率，起征点设置与税前扣除应实现弹性化，征收方式应以自行申报为主，应建立健全税收相关配套机制。

Discussion on the Individual Income Tax

This paper expounds the necessity of our country's tax mode from the classified income tax system into the classified comprehensive tax system, and points out that the taxable unit should take the family into consideration, the graduated progressive tax rates should be simplified and the maximum tax rate should be reduced, and the set-up of the minimum threshold and the pre-tax deduction should realize the elastification, the tax collection should take the self-declaration as the main mode, and the related supporting mechanisms should be established and perfected.