个人所得税调控功能的局限性--兼论我国收入调节的"促富治贫"政策

当前我国收入差距不断扩大的现状得到了人们的普遍关注,并认为这种差距扩大的主要原因是我国个人所得税的调控作用发挥不好.人们过多地把注意力集中在税收调控上是不对的,本文立足于阐述个人所得税调控功能的局限性,从而指出税收并非万能之匙,提出我国收入调节政策应遵循"调高、保低、扩中"的思想进行调整.作者特别强调我国收入调节的核心问题不是富人太富,而是穷人太多且太穷.因此我们的收入调节政策取向不应是"杀富济贫",而应是"促富治贫",缩小贫富差距的重要手段是发展教育.

Limitation of the Function of the Individual Income Tax''''s Adjusting and Controlling

At present, the income inequality and distribution gap have attract people' s wide attention, and most people attribute these issues to the insufficient of the controlling function of the Individual Income Tax. This article is based on explaining the limitation of the function of the Individual Income Tax ' s adjusting and controlling, then points out that the tax revenue is not a "Master key", and proposes our country s income distribution policy should follow on "heighten, protect low, expanding middle". The author especially emphasizes that the key question that the income of our country regulates is not that the rich are too rich, but there are too many and too poor the poor. So our income should not "kill and administer poor richly" to regulate the policy orientation, but should "manage to add the rich and reduce the poor", the important means to narrow the gap between the rich and the poor is the development of education.