个人所得税的功能定位及税率设计的理论分析

Theoretical Analysis of the Orienting of Function of the Individual Income Tax and Designing of Tax Rate

个人所得税在社会经济中具备聚财、调节收入差距、稳定经济等功能。在当前收入差距不断扩大的情况下,本文认为个人所得税的改革应重点突出其调节功能,并应该从税率设计上强化个人所得税的调节功能。

The individual income tax functions as gathering the revenues,regulating income gap,stabilizing economy in social economy.The present income gap is expanding constantly under recent situation.The text concludes the reform of the individual income tax should stress its regulating function,and strengthen the regulating function of the individual income tax on tax rate designing.