公平分配视角下个人所得税改革.pdfVIP

摘要 近年来，伴随我国经济快速发展，人民生活水平大幅度提高，但与此同时， 居民收入分配差距也在逐步拉大，成为我国社会稳定和经济可持续发展进程中 不容忽视的问题之一。个人所得税是各国政府调节收入分配的通用手段，在公 平分配方面能够发挥独特作用。但由于个人所得税在我国是一个年轻的税种， 自1980 年正式开征到现在只有 20 多年的历史，个人所得税在调节收入分配方 面发挥过怎样的作用；在当前社会、经济形势下其目标定位又在何处；为了进 一步发挥个人所得税的调节职能，应对其作怎样的调整等等，日渐成为税收理 论界和实际工作部门研究和解决的重大问题，也是本文试图研究的方向。 个人所得税要有效调节收入分配，必须具备两个条件，一是应税所得应能 全面、真实地反映个人的纳税能力；二是税率必须具备一定的累进性。基于此， 本文力图站在公平分配视角上，紧紧围绕“个人所得税调节收入分配”的中心 论题，以我国经济社会发展的实际和税收体制的现状为依托，通过对个人所得 税调节收入分配的理论与实证分析，充分挖掘我国现行个人所得税制存在的不 合理之处，并努力借鉴世界各国个人所得税的成功元素，进而探索我国个人所 得税改革和完善的发展方向和制度设计。 【关键词】个人所得税 收入分配 公平 调节 3 Abstract In recent years, with our country’s economy fast development, people’s life level have improved significantly; but at the same time, the gap between residents income allotment is also becoming wider and wider , which becomes one of the important problem in the progress of our economy sustainable development and social stabilization . Personal income tax is a general means in regulating the income allotment for every government that play a great role in fair distribution. But because of the personal income is a young tax in our country , it just have 20 years history since 1980 when begin to impose it. What’s role the personal income tax have played in regulating the income allotment ; what’s the target position it should fix in present society and economy situation. In order to further show the function of the personal income tax . That how should we adjust it in reality has become a important problem from tax theories field to the actual work section. That’s the same direction the text tries to make research in. If the Personal income tax wants to regulate the income allotment effectively, it should have two conditions: the one is that the tax income should overall reflect the really ability to pay tax ; another is the tax rate have the property of progressi