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目前,我国个人所得税在调节个人收入分配,缩小贫富差距,增加财政收入的职能发挥方面有限,在征管方式上存在缺陷,征管水平也有待提高,本文针对现行个人所得税制及其征管上出现的一些问题,提出对个人所得税制改革的合理性建议和思路,以供商榷。随着改革开放的不断深入和我国社会经济的飞速发展,居民的收入水平的不断提高,个人收入增长带动个人所得税较快地增长。据统计,2006年,我国个人所得税完成2452亿元,比上年增长17．1%,增收358亿元。个人所得税在增加财政收入,调节收入分配方面起到了一定的积极作用,但其职能的发挥仍然有限,再收入再分配,缩小贫富差距,实现社会公平的作用还没有充分发挥出来,特别是在建设和谐社会的大背景下,改革和完善个人所得税税制就显得尤为重要。
At present, the personal income tax of our country is limited in regulating the individual income distribution, narrowing the gap between the rich and the poor and increasing the financial revenue. There are still some shortcomings in the collection and management of taxpayers and the level of tax collection needs to be improved. In view of the current personal income tax system and its tax collection and administration, Some questions put forward reasonable suggestions and ideas on the reform of the personal income tax system for discussion. With the continuous deepening of reform and opening up and the rapid development of social economy in our country, the income level of residents has been continuously improved, and personal income tax has driven the rapid growth of personal income tax. According to statistics, in 2006, personal income tax in China completed 245.2 billion yuan, an increase of 17.1% over the previous year and an increase of 35.8 billion yuan. Personal income tax has played a certain positive role in increasing revenue and adjusting income distribution. However, its functions are still limited. The role of redistribution of income, narrowing the gap between the rich and the poor, and achieving social equity has not yet been fully realized. In particular, Under the background of building a harmonious society, it is particularly important to reform and perfect the personal income tax system.