个人所得税改革中的马太效应及其矫正

在中国，个人所得税是通过累进的个人所得税调节收入分配，调节高收入者的收入水平，以期缩小贫富差距，逐步实现趋于社会公平的收入分配方式。然而就中国现状来看，它不仅没有起到公平收入分配的调节作用，而且也在一定程度上放大了贫富差距的“马太效应”。因此，中国个人所得税模式改革取向，应是个人所得税的工具能发挥更好的作用。

The Matthew Effect and its Remedy of the Reform of Individual Income Tax

The individual imcome tax should adjust the income distribution through the progressive individual income tax,control the income level of high-income people,marrow the gap between the rich and the poor and then realize the fair situation of social income distribution.But in China,the condition is that it does not produce the adjustment function of distributing income fairly,while it enlarges the Matthew effect.So,the reform direction of the China's individual income tax model is to make it playing better function.