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在社会主义市场经济条件下,我国多种经济成份共同发展与多种分配方式并存,客观上出现了收入差距拉大的矛盾。当前,个人收入分配方面的公平是一个社会公平程度的经济基础和实质性内容,它关系到我国社会经济的稳定和可持续发展。税收作为市场经济条件下各国政府最为常用、最具效力的调控收入分配的政策工具,无疑应当在我国有更大的发展空间,并在社会经济生活中发挥其更加重要的作用。正因为如此,本文以税收在个人收入分配中的调控作用为视角,分析我国现行个人所得税税制在收入分配调控方面的状况和问题,并进一步谈谈个人所得税制度改革。
Under the conditions of a socialist market economy, the common development of various economic sectors in our country coexists with various modes of distribution, and there are objectively contradictions in which the income gap has widened. At present, the fairness in personal income distribution is the economic foundation and substantive content of social fairness, which is related to the social and economic stability and sustainable development of our country. As the most commonly used and effective policy instrument for controlling income distribution under the condition of market economy, tax revenue should undoubtedly have more room for development in our country and play a more important role in social and economic life. Because of this, this paper analyzes the status quo and problems of the regulation and regulation of income distribution in the current personal income tax system in China from the perspective of regulation and control of tax revenue in personal income distribution, and further discusses the reform of personal income tax system.