我国个人所得税改革的合理性分析

本文对我国自开征个人所得税以来的历次改革进行了梳理,并运用萨巴蒂尔和马兹曼尼安的政策执行综合模型,从政策要解决的问题、政策本身以及政策的技术支持角度分析了个人所得税修改政策,指出本次调整仍属微调,并未妥善解决税收公平问题,应妥善协调各方需求,最大程度回应调节收入分配的政策目标。

China personal income tax reform's reasonable analysis

The paper summaries the personal income tax reform,then it comes to a conclusion that it does not properly resolve the issue of tax fairness by the use of Sabatier and Mazmanian＇s integrated model of policy implementation.All parties need should be properly coordinated to reduce the income gap.