从定位角度看个人所得税改革.pdfVIP

7 3 ( ) Vol.7 No1 3 2008 7 Journal of Beijing Jiaotong University( Social Sciences Edit ion) Jul. 2008 王 琼, 王冬梅 ( 北京交通大学 经济管理学院, 北京 100044) : 本文以我国个人所得税应当定位在调 个人收入方面为切入点, 通过数据分析得出我国新一轮 个人 所得税改革在一定程度上有利于缩小贫富差距然而, 要想更好地发挥 个人所得税的收入调 功能, 还必须 从根本上改革 个人所得税的弊端本文详尽分析了现行 个人所得税制的主要弊端, 并提出相应改革方案 : 个人所得税; 调 个人收入; 改革 : F810. 424 : A : 1672-8106( 2008) 03-0093-04 A View of Reform in Personal Income Tax from Location Angle WANG Qiong, WANG Dong-mei ( Sc ool of Economics and Management, Beijing Jiaotong University , Beijing 100044, C ina) Abstract: T is paper firstly discusses t at t e main function of personal income tax of C ina s ould be located in adjustment of individual income. T e paper t en analyses t e contribution of new reform of personal income tax in decreasing t e gap betw een t e ric and poor. Finally, to bring t e adjustment function of individual income into t e better, t e paper studies t e problems in current personal income tax system and t e reform plan, especially t e ones w ic weaken t e functions of adjusting income distribution. Key words: personal income tax ; adjustment of individual income; reform [ 1] 2005 10 27 , ; 5 , : 656 1. , 1 600 , 2006 1 1 , 1988 0. 15% , 1993 2008 3 , 1% , 2 000 , 2005~ 2007 6. 78%6. 52% 6. 44% , , , , , , , 2. 一现阶段 个人所得税职能定位 , : ¹2005 : 2008-04-05 : ( 1983) ) , , ,