论文部分内容阅读
个人所得税是政府调节收入和实现公平的重要工具,但我国现行个人所得税制却不能很好的发挥调节作用。一方面是因为现行的个人所得税的税制设计不合理,另一方面是个人所得税征收管理中漏洞重重。本文从探析我国个人所得税调节收入分配的现状出发,从税制设计和征收管理两个方面,对如何促进个人所得税的调节作用提出了几点意见。
Personal income tax is an important tool for government to regulate income and achieve fairness. However, the current personal income tax system in our country can not play a good regulatory role. On the one hand, the tax system of the current personal income tax is not reasonable. On the other hand, there are many loopholes in the administration of personal income tax collection. Based on the analysis of the current situation of personal income tax adjustment of income distribution in our country, this article puts forward some opinions on how to promote the adjustment of personal income tax from two aspects of tax system design and collection management.