目 录摘要 ........................................................................ 1 关键字 ...................................................................... 1 1 概述......................................................................21.1 个人所得税制度改革的必要性..............................................21.2 个人所得税改革的意义....................................................22 文献综述..................................................................32.1 国外研究概况............................................................32.2 国内研究概况............................................................43 我国现行个人所得税存在的问题..............................................43.1 收入来源被隐藏，难以发现................................................43.2 税收制度落后，难以实现社会公平公正......................................53.3 现在的征收方法无法满足社会需求..........................................53.4 起征点全国都一样，没有考虑到收入不同的情况..............................53.5 财产性收入税率明显较低..................................................53.6 个税抵扣广度不够........................................................63.7 起征点和税率变化不及时..................................................63.8 预缴制度还未完善........................................................63.9 需要进一步完善专项附加扣除..............................................74 解决现存问题的途径........................................................74.1 加强政府征管部门和企业的联系............................................74.2 利用高科技手段，加强征收力度............................................74.3 大综合扣缴，符合我国国情................................................74.4 适当降低工薪税率，提高财产性收入税率....................................84.5 扩大广度，加大深度......................................................84.6 建立预缴制度，进行预先扣缴..............................................84.7 加强监管，保证税款顺利入库...
