对“改进个人所得税调节居民收入差距”的探讨

我国目前居民收入差距越来越大,个人所得税税制不完善,具有调节个人收入分配功能的个人所得税并未真正起到调节居民收入差距的作用。从全社会来看,刚修订的1600元费用扣除标准过高,税率设计不合理,不利于调节居民收入差距;分类个人所得税下,高收入者可以充分利用多个宽免或扣除减少纳税,从而消弱个人所得税的调节力度。因此,笔者提出按宽税基、低税率、简税制原则改进个人所得税的费用扣除标准、税率及征税方式;为了避免通货膨胀对收入分配的扭曲效应,保护低收入者的利益,应建立个人所得税税收指数化调整体系。

On "improving personal income tax and adjust citizen income distance"

Difference in resident' s income is larger and larger at present in our country.The system of the Personal Income Tax with the function to regulate the personal income distribution is not so perfect that it can't really play a role in adjusting resident's income difference.From the whole society,just revised expense deduct standard(1600 yuan)being too high and the design of the tax rate being not rational,are unfavorable to regulating resident's income difference;under the categorized Personal Income Tax,people with high income can utilize much more wide exempt or deduct to reduce to pay taxes,thus the regulation of the Personal Income Tax is slacked.So according to principles of tax base,low tax rate and simple and easy tax system,the author propose to improve the expense deduct standard,the tax rate and the way of the levy;in order to avoid the inflation to bring the distortion effect to income distribution and protect the interests of people with low income,the adjusting system of the tax revenue indexation of Personal Income Tax should be set up.