近来,关于包括提高个税免征额在内的个税制度改革成为舆论焦点。中欧国际工商学院经济学教授王建铆认为,降低劳动者税负有利于推动我国经济结构转型,有利于助推高端服务业、高端制造业的发展。而在缩小贫富差距的问题上,不应该过多地寄希望于个税改革,应该将改革目光放在提高资本利得税上。 Recently, the reform of the tax system including the exemption from raising individual taxes has become the focus of public opinion. Wang Jianli, a professor of economics at CEIBS, believes that reducing the tax burden on workers is conducive to promoting the transformation of China’s economic structure and boosting the development of high-end service industries and high-end manufacturing industries. However, on the issue of narrowing the gap between the rich and the poor, we should not pin our hopes on a single tax reform. Instead, we should focus our reforms on raising the capital gains tax.