哪位朋友帮我翻译下啊。。。

来源：百度知道 编辑：UC知道 时间：2024/06/13 09:14:06
个人所得税是我国税收体系中一个十分重要的税种。它起着调节收人分配，体现社会公平，维护社会稳定的作用。近年来,随着我国社会主义市场经济体制的进一步发展和完善，个人收入水平的提高,现有的个人所得税制度已显出其。又由于个人所得税与个人实际收入密切相关,个人所得税的快速增长,自然成为人们议论的热门话题。本文对现有中国个人所得税改革的相关文献进行梳理，追溯我国个人所得税的发展历程，结合我国的现实状况，借鉴国外先进的个人所得税制度，从我国个人所得税起征点、征收模式、税率结构、费用扣除和征管方式五个主要方面归纳总结我国个人所得税目前所存在的不足和弊端。再通过对我国个人所得税本身存在的不足和缺陷进行分析，提出比较适合我国国情的个人所得税模式，即分类与综合相结合的混合税制结构模式。从分类个人所得税模式向混合个人所得税模式转换的话，我们就要相对应的在调整起征点、修致税率、规范税前费用扣除制度和完善征管方式等方面整改措施，以便使我国个人所得税能更好地发挥调节收入分配的作用。

China's personal income tax system is a very important tax. It plays a regulating income distribution, social equity, the role of maintaining social stability. In recent years, with China's socialist market economic system, the further development and improvement of personal income levels increase, the existing personal income tax system has been showing. Also, because the actual personal income tax and personal income is closely related to the rapid growth of personal income tax, people will naturally become a hot topic of discussion. In this paper, the existing personal income tax reform of the Chinese literature to sort out, trace the development of China's personal income tax history, combined with the reality of my situation, learn from foreign advanced system of personal income tax, personal income tax threshold from China, the collection mode, the rate structure, deducting the cost of collection and management methods and summary of five major areas of China's