中国所得税制改革的走向及其制度完善

Abstract:The income tax system does not have a very long history in China and currently the main issue faced China in carrying out comprehensive reform of the income tax system is how to realize equitable distribution of social wealth between the state，the enterprise and the individual. This article reviews the historical development of income tax in China，summarizing the characteristics of the current corporate and individual income tax systems，analyzing the main issues to be taken into consideration by China in the future reform of the income tax system，including the scope of taxation，the scientific classification of income，application of the principle of equitable taxation and the principle of taxation on capability，the justifiability of income tax integration，the role played by international taxation agreements in reducing repetitive taxation，and puts forward concrete suggestions on the improvement of both corporate and individual income tax systems.

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