个人所得税调节功能的研究.pdf

Abstract Being important part of national revenue，taxation is also a crucial means to adjust and control national economy,functioning as the stabilizer and balancer of social wealth Since 1 980，individual income tax has been playing an important role in financing and allocation，getting into an important tax today．With the economic development and social progress，the way to realize the function of allocation more effectively becomes public concenl．Building a sound and reasonable individual income tax system gradually，making it more standardized and scientific，according with international practice，it meets the requirement of development in onr socialism marketing economy and shows a general tendency． Theretbre，it makes positive and realistic sense to study the allocation function of individualincome tax and work over current countermeasures． In this dissertation，there are five chapters．To begin with，the first chapter indicates the relevant theories concering taxation adjustment and equal allocation， smnmarizing its meanings，status，principles and approachs to carry out．Then，the second chapter illustrates the great gap of personal income mnong chinese people．From six angels such as domino offect of policies and market factors，this chapter also analyses the cause of that great gap．The third chapter confirms the positive side of individualincome tax and makes careful study into the 1imitmion lo bridge the gap of personal income．The fourth chapter compares the differences between chinese individual income tax and western individual income tax， expounding the main characteristics，basis of development and experience of reform of western individual income tax．Last，the fifth chapter gives US thought— provoking and puts forward brilliant thoughts and concrete measures on building and improving our individual income tax system． Key words：Taxation Adjustment Research 己I 吉 、，I 口 1994年税制改革以来，我国税收收入由1993年的4200多亿元发展到2003 年超过2万亿元，lO年翻了两番多，对增强国家财政的宏观调控能力、促进经济、 社会全面发展都起到了积极作用。1当前国内外形势正发