立足个税政策调整 促进社会和谐发展

目前，中国个人所得税在税制设计上存在一定缺陷，征管水平需要改进，公民纳税意识也有待提高。个人所得税改革应立足公平，分类与综合相结合，完善个人所得税征管，加强财政开支的透明度，更好地发挥个人所得税公平收入分配的职能。

Basing on tax policy adjustment and promoting harmonious development of society

At present, China＇s individual income tax system design has some defects, the level of collection and management need to be improved, so does the people＇s consciousness of rate-paying. In order to play the better function of the income distribution of individual income tax, the individual income tax reform should be based on fairness, the combination of classification and integration, the improvement of the collection and management of individual income tax, and the strength of the transparency of fiscal expenditure.