据报道，个人所得税税制改革有望今年启动，目标是由现行的分类个税税制转向综合和分类相结合的个税税制。我国目前的分类税制存在较多的逃税避税漏洞，如对不同的所得项目采取不同税率和扣除，易造成纳税人分解收入、多次扣除费用的危险。

请看《中国日报》相关报道：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 evasion² and simplify computation.

Currently, taxpayers³ pay personal income tax on 11 different categories with different thresholds and rates, which presentsloopholesto high-income earners who might divide their income into several categories for evasion, he added.

由报道可知，“漏洞”相应的英文表达为“loophole”。Loophole原指“墙上的小洞或小缝”，尤指“窥孔”或“枪眼”（通过这个小洞可以进行射击）。

现在人们常用loophole的引申意：an omission⁴ or ambiguity⁵ in the wording of a contract or law that provides a means of evading⁶ compliance（合同或法律词句中的疏漏给人们提供了规避合约的方法），如：a loophole in the tax laws/a tax loophole（税法中的一个漏洞）。

日常应用上，loophole常和动词“plug/close”搭配，表示“填补漏洞”。相比较而言，动词“plug”（用塞塞紧）更为形象生动，如：The tax reform aims to plug loopholes by clubbing total income under one head to check evasion.（这次税制改革力在通过实施综合税制来填补税则上潜在的逃税漏洞。