加强我国个人所得税收入分配功能的改革探索

通过对我国现行个人所得税收入分配功能的分析和定位可看出，我国目前贫富差距惊人，城乡收入差距悬殊，从基尼系数分析显示，我国已经步入了国际警戒线，造成这种情况的原因是我国个人所得税不能充分执行其调节收入分配的功能。通过对税收制度方面和税收征收管理方面缺失的研究．显示我国个人所得税收入调节功能存在着严重的缺陷，影响其功能发挥的原因有个人所得税没有体现税负公平的基本原则、个人收入所占的比重较低、调控客体不完全到位等。针对这些影响因素，本文提出了强化我国个人所得税收八分配功能的改革思路，主要是对个人所得税制课税模式、功能定位、税收扣除方式等方面的调整。

Reform Exploration on Strengthening the Income Distribution Function of Personal Income Tax in China

This article first has carried on the analysis and the localization of China＇s current income distribution of personal income tax at present in our country, the income gap between rich and poor is amazing, as well as the urban and rural gap. The analysis from the Gene coefficient shows that China has entered the international warning line. The reason for this is that the personal income tax in our country can not fully perform its income distribution function. And then through the research of the tax system and tax collection and management deficiencies, it can clearly see that China＇s personal income tax revenue adjustment function exists in serious defects. The reasons affecting its function are that the personal income tax does not embody the basic principles of fair tax burden, the proportion of personal income tax is low, and the objects of control don＇t fully exist in place etc. In view of these factors, we puts forward the ideas of reform to strengthen the income distribution function of personal income tax of our country, mainly on the adjustments to the aspects of personal income tax model, function positioning, and tax deduction method.