个人所得税对调节收入分配问题探究.pdf

ABSTRACT the ofour since With quicklydevelopmentcountry’Seconomy reform levelhas much and opening，people’Sliving gained improvenlent ofour thesame inincomedistribution increase．But，intime，difference hasbeen thesituationof residentalso biggel’andbigger，even speeding has hasbecomea hidden lIp been continuallyshowed，which significant in continue and inour society’S economy’S development steady danger Personal taxisa meansfor to country possessionsstrong government inincomedistribution difference regulate in been l980 1／ave of There Personal lax China possessions began sincethen．Inthis has tax time，what twentyyears personalpossessious funcliou il tin illCOl／It2 should givcn legulalmgdistt+ibmion．vdlat play,to be of should insuch situation society，what perform economy today’S tOour tax inordertoreduce system adjusted personalpossessions Itisa innoVv differenceinincomedistribution questiondays significant which and are and to studyingtrying department botmdarypractice theory toSOlVe thewriter ItiSalsothe which solve question try tax of and 0ur economydevelopment Standingbyreality cotmtry’s look normal and articlewill analysis，this analysispositive system，with China’S tax and for between difference system personalpossessions vatlious tax useadvancedre／brm of international experience system，and issue in forrefe：renceAt articlewill the statesworld last，this analyze tax intwo and order inour manage，in existing system aspects———policy to the meansif direction，thedesign，theoptimize personal explore policy tax reformand system’S perfect possessions distribution tax，income possessions KEYWORDS．personal rate effect，tax regulate 潦琏丈学磋圭攀位链文 令A薪褥筏黠溺警渡八分配瓣翘辫裳 1．前言 毯牧跫嚣家凭甓竣派蔽力，为满足一簸熬享±会霪要，菝照法德魏定对享圭会裁 余产品所瓣行的强制性、无偿性的分配活动，是实现收入公平分配的重要手段之 一，是调节国民经济的煎要经济杠杆。随着经济的避一步繁荣，招财致富之路的 广薅，投入差距遣在逐灞拉丈，霜』麓：稷浚在我蓠较会经济妻溪牵起羞蘧寒越臣太 的作用。调节收入公平分配是税收的霞要功能之一，如何发挥遮一功能，以体现 社会主义制度“消除两极分化，最终达到共同富裕”的根本性芹n优越性，已备受 关注。 社会收入分配格局赢接关系到每个公民的切身利益，收入分配差距过大不仅 已经成为羁前我国社会最具普遍意义的热点问题之一，也己成为我国社会能磷稳 定释享圭