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1980年以来,无论个人所得税收入的规模还是占GDP的比重都有显著增加。个人所得税在调节收入分配方面发挥着越来越重要的作用。然而,工薪所得个人所得税税率表自设立以来一直没有进行过调整。工薪所得个人所得税的累进税率设计在诸多方面已经不适应中国经济社会的新状况和国民收入分配呈现的新问题,妨碍了所得税收入分配功能的实现。本文针对现行工薪所得个人所得税累进税率设计存在的问题,提出改进设想。
Since 1980, both the scale of personal income tax revenue and the share of GDP have increased significantly. Personal income tax plays an increasingly important role in regulating income distribution. However, the personal income tax rate for wage income has not been adjusted since its establishment. The design of the progressive tax rate of personal income tax on wages and salaries has in many respects not met the new situation in China’s economy and society and the new problems presented by the national income distribution, preventing the realization of the income distribution function of income tax. In this paper, according to the existing problems in the progressive tax rate design of personal income tax, we put forward some suggestions for improvement.