促进收入分配公正的个人所得税改革分析-财政学专业论文.docxVIP

distribution of income in China, points out that study in individual income tax on the income distribution at present the control power shortage, on this basis, the income distribution effects of personal income tax regulation of reason weak multi-angle analysis; Finally, through individual income tax system in developed countries, the comparative studies based on present situation of our country, individual income tax system in China for gradual reform.. This papers to the distribution of income tax regulation the basic theory and based on our current income distribution status and personal income tax system control theory and practice as the research object, with individual income tax on the residents income distribution regulation as the core, obtained the following conclusions: On the basis of comprehensive comparative analysis to our country income distribution status, it is concluded that the industry in China, region, and income distribution gap between urban and rural areas, and the current gradually widened income distribution system expanded income distribution gap for low-income, more and more disadvantage of high income levels, gathered wealth advantageous; The causes of the formation of income distribution gap presented complexity and multidimensionality, including taxes on income distribution gap is the main reason the regulation of one of the poor. Through adjusting income distribution of personal income tax, it is concluded that the empirical analysis of current Chinese individual income tax on the income distribution control ability inadequacy, this is also the focus of research in this paper and the key points of lies. This study makes the individual income tax of reform, improve the distribution of income status research appears very necessary; Individual income tax on the income distribution control ability is weak, the main root with personal income tax system in the irrational and related policies and measures are not perfect. Through individ