综合所得税制

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 .

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 .

我国《个人所得税法》应选择综合所得税制，并合理区别对待不同经济负担的纳税人进行费用扣除。

Our China Individual Tax Law should select comprehensive income tax system and treat them respectively according to their different economic burdent to remove the part of taxes .

综合所得税制，是将纳税人全年各种不同性质所得汇总起来，统一扣除，按照统一的税率计算征收所得税的制度。

Comprehensive income tax system is the different nature of the taxpayer from the year together , unified deducted , in accordance with the uniform rate of income tax collection 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 .

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 .

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 .

交叉型分类综合个人所得税税制设计

A Design Plan of A Cross-classify-integrate Individual Income Taxation

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 .