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本文首先从资本市场造成居民收入差距过大的角度分析了资本所得与劳动所得差距越来越大和资本市场造就“暴富神话”的现状,然后针对目前我国个人所得税税制的局限性,借鉴国际经验,提出在短期内找准高收入群体、重点调控资本市场催生的暴利阶层、在中长期改革分类所得税制、强化个人所得税调节居民收入合理分配等政策建议。
This paper first analyzes the current situation that the income gap between capital and labor is getting bigger and the capital market creates “myth of rich” according to the large income gap caused by the capital market. Then according to the limitation of the current personal income tax system in our country, International experience, put forward in the short term to identify high-income groups, focusing on regulation and control of capitalist superrupt profits staged in the long-term reform of the tax system of income tax, income tax and strengthen the rational allocation of residents income and other policy recommendations.