论现行个人所得税法的调节功能-法律·经济法学专业论文.docxVIP

On On Regulation Function of Current Individual Income Tax Law Abstract Major Juridical Master Research Direction Taxation Laws Name ofAuthor He，Xin Name of Mentor Chen，Shaoying Mentor’S Titie ：Professor Since the implementation of the refolTn and opell policy,China’S economy has been developing rapidly and people’S living has been greatly improved．As a result，the individual income tax(“IIT”)revenue boosted from 4．7 billion in 1 993 before the taxation refornl to 1 73．7 billion in 2004． Whilst increasing the government’S financial income，it iS exposed to public that the current IIT does not play its role wel】in regulating the unfair distribution，With the promulgation of the Amendment to liT Law in October 2005，the society once again has been focusing on the regulation function of lIT．On the fourth conference of the 1 0th National Congress．Prime Minister Mr．W÷n Jiabao pointed out that the keystone of tlliS yeat was to seriously carry out the amended IIT law and reduce the tax burden of the poor,This Can be deemed as an important signal from China’S central government tO enhance the regulation function of liT． Under the circumstance of socialism marketing economY^being a regulation measure．1it not only shall bring its regulation function into play through imposition，but also shall reflect the Fair Principle and the Capability toFax Principle． It iS to endeavor every effort tO eliminating the anfair imposition and enlargement of the gap between the rich and the poor owing to the irrationality of taxation itself：To enhance liT’S regulation function iS essential to maintain the social stability and harmony and to realize the ioint wealthy throughout the country． China has entered into WTO． Our taxation regulation and reform must be taken in the background of global taxation refoml．in reference to the successful experience abroad．to comply with the global practice in liT step by step．The author hereby believes that it has strong tlleoretical and practical meaning to con