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构建橄榄型收入分配格局将是我国收入分配及其调节政策制定与实施遵循的指导思想和努力方向。本文以在我国构建橄榄型收入分配格局进程中如何充分发挥个人所得税的收入调节作用为基本主线,分析了2011年我国《个人所得税法》修订的内容和影响,比较了2011年《个人所得税法》修订前后工薪收入者的税负变化,提出了今后我国个人所得税改革的总体思路和政策建议。
The construction of olive-type income distribution pattern will be the guiding ideology and direction of our country’s income distribution and regulation policy formulation and implementation. This article takes how to give full play to the income adjustment function of personal income tax in the course of constructing olive-income distribution pattern in our country as the main line, analyzes the content and influence of the amendment of the Individual Income Tax Law in 2011 in our country, compares the Individual Income Tax Law in 2011, Amending the tax burden of wage earners before and after the amendment, put forward the general idea and policy suggestions of the personal income tax reform in our country in the future.