个人所得税政策调整影响及进一步改革建议

文章认为,2011年的个人所得税的政策调整,对我国经济生活的方方面面产生了较大的影响。对劳动力供给、个人投资和消费、国家财政以及社会分配等会产生有利的影响;对财政收入等会产生不利影响。同时也应看到,因调整未触及个人所得税转型等根本性问题,费用扣除不合理、分类分项扣除不公平和应对物价上涨乏力等关键性问题没有纳入调整视线,需要待时机成熟时进行相应的改革。

The Effect and Further Reform Suggestions of the Personal Income Tax Policy Adjustment

The personal income tax policy adjustment in 2011 will have large influence on many aspects of our country.On one hand,it will benefit the supply of labor force,personal investment and consumption,national finance and social distribution.On the other hand,it will have adverse impact on fiscal income.At the same time,it should be seen that because the adjustment didn’t touch the fundamental issues of the personal income tax transition,and the key issues such as unreasonable expense deduction,classification and partial of unfair deductions,lacking of response to inflation and so on were not taken into the line of sight of the adjustment.Therefore we should wait for an opportunity for the corresponding reform.