分类税制

而且，分类所得税制和综合所得税制的理论基础不同；

Thirdly , the theoretical foundation of the Categorized Income Tax and the Comprehensive Income Tax is different .

因此，有必要对如何将现行分类所得税制模式进行转型做深入研究。

Therefore , it is necessary to study how to transform the mode of classified income tax system .

世界各国个人所得税法律制度发展至今形成了三种基本的税制模式，即分类所得税制、综合所得税制、分类综合所得税制。

Individual income tax law system has formed three basic modes of tax system , namely classified income tax system , comprehensive income tax system , and classified comprehensive income tax system .

此外，我国个人所得税改革的方向已确定为实行综合与分类的税制模式，现行分类税制模式下的费用扣除制度必然要做出相应调整才能与新的税制模式相适应。

Besides , one of the reformations of China 's individual income tax is to change the classified income tax to classified and aggregate income tax , so the deduction must be changed correspondingly .

在本论文中，笔者从我国现行分类所得税制模式的基本状况入手，列举和分析其存在的诸多问题，以证明对其进行改革势在必行。

In this paper , I introduce the basic situation of the mode of classified income tax system , enumerate and analyze the existing problems . So it is urgent to reform on it .

我国现阶段采用的是分类所得税制模式，它比较简单，易于控制税源，并且在税款征收和稽查方面都具有一定优势。

The mode of classified income tax system is used in China now . It is simple and easy to control the sources of taxation . It has some advantages in tax collection and tax inspection .

这就要求我们积极地对现行分类所得税制模式进行改革，向综合所得税制模式转变，完善个人所得税制。

So that it has suffered great loss . We should carry out the reform on the present system of classified income tax actively , to accomplish the comprehensive income tax system , and to perfect income tax .

我国现行个人所得税制存在的主要问题有：课税模式采用分类所得税制、费用扣除标准设计不合理、税率设定复杂有失公平以及征管制度不健全。

My current personal income tax system has major problems : classification of income tax assessment model used , costs less standard design is unreasonable , unfair and complex tax collection and management to set the system is not perfect .

当前世界各国的个人所得税课征模式大体可以归为以下三种：分类所得税制模式、综合所得税制模式和混合所得税制模式。

At present , the system of personal income tax can be generally divided into three kinds : the mode of classified income tax system , the mode of comprehensive income tax system and the mode of mixed income tax system .

从税制模式看，我国现行个人所得税制是一种具有较少综合性的分类所得税制。分类所得课税模式征管简便但难以彻底体现公平，其缺陷目前已经比较明显。

In the perspective of the pattern of the current taxation system , the current Individual Income Tax system is a kind of less comprehensive one based on classified incomes , which is both simple and convenient for tax collection and administration , but detrimental to materializing thorough fairness .

我国可以从采用分类综合所得税制、提高边际税率、加强税收征管等措施入手，进一步深化个人所得税的改革。

Thus we should reform present individual tax system by adopting classified comprehensive income tax system , increasing boundary tax rate , and strengthening management of taxation .

通过建立并立型分类综合所得税制模式、扩大征收范围、完善征收管理等方法，加强个人所得税的收入职能。

The revenue function of the Individual Income Tax can be enhanced , through of building the paratactic Classify - Integration Mode of Individual Income Tax , enlarging the levy scope and improving levy management .

我国于1980年开征个人所得税，实行分类征收的税制模式。多年来，个人所得税在组织财政收入、调节收入分配等方面发挥了较好的作用。

China began to levy personal income tax in 1980 , and its mode & scheduler system of taxation have played an important role in realizing fiscal revenue and adjusting income distribution Over the years .

然而，何为综合与分类相结合税制，如何逐步建立健全综合与分类相结合税制，等等，这一系列问题仍需要我们进行认真研究和探索。

However , what is the synthesis-classification-combined tax system and how to gradually establish and perfect a synthesis-classification-combined individual income tax system , etc. , such a series of problems still requires us to do arduous research and exploration .

一是借鉴国外经验，完善税收制度：建议实行分类与综合税制模式；改革课税单位，合理规范扣除项目；简化分级累进税率，降低最高税率。

First , learn from foreign experience , and improve the taxation system : proposes classification and comprehensive implementation of tax system model ; reform taxation units ; reasonably regulate the reduction ; simplify the classification progressive tax rates , and reduce the top rate .

应改革现行税制模式，实行综合与分类相结合的税制；

Should reform the present tax system pattern , practices tax system that the synthesis and the classification unifies ;