强化个人所得税调节功能的政策建议

个人所得税是经济发展与国家调节个人收入相结合的产物,是随着个人收入差距的逐步拉大而产生的,我国目前个人所得税的收入结构与当前我国城镇居民的所得主要来源于工薪所得这一现状是相适应的。在个人所得税发挥了积极作用的同时,也无可否认,个人所得税的流失还很严重,其调节收入分配的作用还未得到充分发挥,对不同收入项目的调节作用发挥也不平衡,客观上说明个人所税税制有必要进一步加以改革和完善。

How to Strengthen the Adjustment Function of Personal Income Taxation

Income tax is the joint outcome of economic development and government's adjustment of personal income, and is the result of the widening gap between individual incomes. The current income tax system adopted by Chinese governments consistent with the fact that most of out urban residents' income comes from salaries or wages. Though acting a positive role, there still exist some defects in the levy of personal income tax. In this way , necessary reform and perfect of the taxation should also be made.