我国个人所得税制度研究：非和谐性及其风险

我国现存个人所得税制，对收入的调节作用十分有限，在较长的时期不仅不能缩小反而扩大了收入分配的差距。人们对税负公平性评价较低，逃税问题广泛存在，处于非和谐状态，从而使其运行成本和运行风险增大。从当前的制度背景出发，个人所得税制的和谐演进主要应该从税负和谐、征管和谐和改革过程本身的和谐入手，力争以较低的变迁成本形成一个税制风险逐渐降低的个人所得税制度。

Research on Personal Income Tax System： Non-harmony and its Risks

It is limited for existing personal income tax system to regulate income. It can not only narrow in a long time but broaden the income distribution gap. People＇s evaluation of the fairness of the tax burden is not good and tax evasion is widespread. It is in the non- state harmony. So it runs the risk of increased costs and operating. From the current system of background, personal income tax system should be a harmonious evolution of the main tax burden from the harmonious collection and management reform, and strive to lower the cost of changing a progressive tax system to reduce the risk of personal income tax system.