浅议我国现行个人所得税制改革

个人所得税作为调节居民收入分配的一个重要税种,在我国经济生活中起着至关重要的作用。个税调整直接关系百姓钱袋子,在通胀形势下成为关注热点。随着我国经济的增长,居民可支配收入也在逐年增多,但是作为调节贫富收入差距的"个人所得税"这一税收杠杆却滞后于我们经济的变化,这些问题不仅严重影响了税收调节经济的功能,而且对社会稳定也极为不利。本文在阐明了我国个人所得税制改革中存在的相关问题后,有针对性的提出了相关学者的政策建议。

On the Reform of the Current Personal Income Tax System

Personal Income Tax Income Distribution as a major taxes,plays a vital role in our countries＇ economic life.Personal income tax adjustment is directly related to people＇s pocketbook,for that it is on forcus about the situation in the hot inflation.As China＇s economic growth,disposable income is increasing year by year,but as the income gap between rich and poor regulation,＂personal income tax＂ the tax lever lags behind changes in our economy,these problems not only seriously affected the economy,tax regulation function,but also unfavorable for social stability.This paper clarifies the existed personal income tax reform issues that after the proposed targeted policy recommendations related to academics.