浅析个人所得税存在问题及治理措施

摘要

为进一步改革和完善个人所得税制，更好地发挥个人所得税在组织收入、公平分配与调节经济中的重要作用，应进一步完善个人所得税征收基础制度，建立科学的预扣预缴税款制。%　　In order to further reform and improve the personal income tax system, better play the role of the individual income tax in income organization, fair distribution and regulation of economy, we should further perfect the system based on the collection of personal income tax, and establish a scientific system of withholding tax.