我国个人所得税税制设计探讨

我国个人所得税税制的改革应以调节个人收入分配差距为主要目标,遵循能力赋税与征收便利的原则。个人所得税税制改革应向综合课税迈进,以家庭为纳税单位,设计统一多级超额累进税率,完善税前扣除体系,充分发挥其作为社会主义市场经济条件下再次分配环节中调节收入分配的杠杆作用。

On the Reform of Individual Income Tax System in China

The function of adjusting the income gap is the main object in the reform of individual income tax system.The reform of individual income tax should focus on the comprehensive tax,take family as taxing unit and make unified reasonable tax rate,to make the tax system more perfect with its leverage effects in adjusting the national individual income tax system under the socialist market economy.