关于我国个人所得税税制改革的思考

Some Reflections on the Tax-system Reform of Individual Income Tax in China

收入差距过大是当前我国经济生活存在的较突出问题之一,而现行个人所得税税制在调节收入差距、体现税收公平原则等方面还不够规范。个人所得税改革重点应充分体现再分配原则,加快高收入者向低收入者的转移,缩小贫富差距。

The great income differences have become somewhat serious problems in China's economic activities while the existing system of individual income tax is not good enough for adjusting the income difference and for following the fairness principle. The author analyzes the main problems in the existing system of individual income tax and brings up some suggestions for improving it.