公平与效率视角下我国个人所得税的改革方向财政学专业论文.docx

Ab Abstract Abstract Expense deduction of personal income tax is raised and rate grade is adjusted, but this is just the start of tax reform, personal income tax system in China has many defects which needs further adjustments. From two main functions of individual income tax, function orientation of individual income tax is made according to actual situation of china. We analyze the impact on the economy of individual income tax from efficiency and fairness with the standard analysis and empirical analysis. The conclusions are made as follows: At present we should pay more attention to regulatory function of personal income tax. This paper is divided into six charters: The first charter is introduction which includes the selected topic significance, the innovation, research methods and the domestic and foreign relevant research. The second charter is the operation situation of individual income tax, which includes the income of individual income tax,the structure of personal income tax ,the reform process and defects of personal income tax system. The third charter is the function orientation of individual income tax. Personal income tax has both organization fiscal revenue function and adjusting income distribution function, the reasonable position of the income tax function decides the tax reform direction. The fourth charter is individual income tax discussion under the perspective of equity. The conclusion is that regulation effect of individual income tax is not significant. The fifth charter is individual income tax analysis under the perspective of efficiency. The research is about the influence of saving and labor supply. The conclusion is that negative effect on output of individual income tax is not significant. The sixty charter is conclusions and recommendations. “fairness is first，then efficiency ”is the direction of reform, and the recommendations about perfecting personal income tax system is put forward based on correlative analysis before. Keyword: