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文章主要研究个人所得税对居民收入分配的调节功能。文章以陕西省2002—2010年城镇居民分层次的人均收入为样本数据,通过对由数据形成的图表以及计算得出的基尼系数进行分析,得出了个人所得税调节居民收入分配差距的功能弱化甚至是逆向调节的结论,同时还发现现行的个人所得税制度存在扣除标准不科学、征管水平不高等问题;在分析了这些问题的原因的基础上,提出了优化个人所得税制度的政策建议。
The article mainly studies the regulation function of personal income tax on the income distribution of residents. Taking the per capita income of urban residents in Shaanxi Province from 2002 to 2010 as the sample data, the article analyzes the graphs formed by the data and the calculated Gini coefficient, and concludes that the individual income tax regulates the income distribution gap between residents and even weakens the function. Is the result of reverse regulation. At the same time, it is also found that the existing personal income tax system has unscientific deductions, and the problem of low level of administration. Based on the analysis of the causes of these problems, the policy recommendations of optimizing personal income tax system are put forward.