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近年来,我国居民的收入差距正在日渐扩大,而个人所得税作为我国调节收入分配的主要手段,却存在着诸多深层次的问题,导致我国个税调节收入分配的功能没有得到充分发挥,影响了社会公平的实现。并且为了响应国务院批转的《关于深化收入分配制度改革的若干意见》,以及考虑到社会各界对个税的改革呼声日渐高涨,本文认为个税亟待改革。本文通过对我国现行个人所得税制中致使调节收入分配功能未得到充分的发挥的缺陷进行分析,最后提出了加强收入分配功能的改革设想。
In recent years, the income gap between residents in our country is getting wider and wider. Individual income tax as the main means to adjust income distribution in our country, however, has many deep-seated problems. As a result, the function of individual income tax adjustment in our country has not been brought into full play, Fair realization. And in response to the “Opinions on Deepening the Reform of the Income Distribution System” approved by the State Council and taking into account the increasing calls for a reform of the tax system in various sectors of the community, this paper argues that the tax reform is in urgent need of reform. This article analyzes the shortcomings of the adjustment of income distribution function in the current personal income tax system in our country and finally puts forward the reform assumption of strengthening the income distribution function.