據(jù)報道，個人所得稅稅制改革有望今年啟動，目標是由現(xiàn)行的分類個稅稅制轉(zhuǎn)向綜合和分類相結(jié)合的個稅稅制。我國目前的分類稅制存在較多的逃稅避稅漏洞，如對不同的所得項目采取不同稅率和扣除，易造成納稅人分解收入、多次扣除費用的危險。

請看《中國日報》相關(guān)報道：Taxation authorities are mulling reform of the personal income tax system by clubbing total income under one head and lowering the top rate to check evasion and simplify computation.

Currently, taxpayers pay personal income tax on 11 different categories with different thresholds and rates, which presents loopholes to high-income earners who might divide their income into several categories for evasion, he added.

由報道可知，“漏洞”相應的英文表達為“l(fā)oophole”。Loophole原指“墻上的小洞或小縫”，尤指“窺孔”或“槍眼”(通過這個小洞可以進行射擊)。

現(xiàn)在人們常用loophole的引申意：an omission or ambiguity in the wording of a contract or law that provides a means of evading compliance(合同或法律詞句中的疏漏給人們提供了規(guī)避合約的方法)，如：a loophole in the tax laws/a tax loophole(稅法中的一個漏洞)。

日常應用上，loophole常和動詞“plug/close”搭配，表示“填補漏洞”。相比較而言，動詞“plug”(用塞塞緊)更為形象生動，如：The tax reform aims to plug loopholes by clubbing total income under one head to check evasion.(這次稅制改革力在通過實施綜合稅制來填補稅則上潛在的逃稅漏洞。)