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个人所得税制直接影响中等收入阶层的培育和扩大。现行的个人所得税实行统一的个税起征点,忽略了“隐脆弱群体”的利益；税法不严,征管不力等方面的缺陷无法对高收入阶层实行有效的监控,从而无法实现“税收调节与缓和两极分化”的基本职能,这不利于扩大中等收入阶层比重。实行个人所得税制改革,应加大征管力度,缩减高收入阶层；调整税率,实行弹性税制,扩大中等收入阶层比重。
The personal income tax system directly affects the cultivation and expansion of the middle-income class. The current personal income tax imposes a unified tax threshold, ignoring the “hidden vulnerable groups” interests; lax tax laws, weak management and other shortcomings can not effectively monitor the high-income groups, which can not be achieved “tax regulation and Ease the polarization ”of the basic functions, which is not conducive to expanding the proportion of middle-class people. To implement the reform of personal income tax system, we should increase the intensity of tax collection and administration to reduce the high-income groups, adjust the tax rate, introduce a flexible tax system and expand the proportion of middle-income groups.