论以税收指数化矫正个人所得税的认识误区

随着我国社会主义市场经济的建立，我国的经济发展将不可避免地面临通货膨胀和通货紧缩循环交替的周期性波动。通货膨胀对个人所得税在财政收入筹集、资源配置和收入再分配等各方面产生了扭曲性的影响。文章通过对比、分析，阐述了税收指数化的概念、特征和原理，论述了税收指数化策略的合理性和可行性，进而论证了以税收指数化矫正通货膨胀对个人所得税扭曲的认识误区。

On Tax Indexation Used to Rectify the Misunderstandings in Individual Income Tax

With the establishment of socialist market economy in China, the economic development is going to inevitably face periodic fluctuation due to alternative inflation and deflation. Inflation exerts a distorted influence on individual income tax in terms of financial revenue collection, resources allocation and income redistribution and so on. This paper introduces the conception, features and principle of tax indexation by comparison and analysis, expounds the rationality and feasibility of tax indexation tactics and further demonstrates how tax indexation rectifies the misunderstandings in individual income tax, which has been distorted by inflation.