培育中等收入阶层的个人所得税制选择

Choice of Individual Income Tax for Development of Middle Class

中等收入阶层的扩大对我国社会主义现代化建设有巨大的推动作用,对全面建设小康社会具有战略意义。现行个人所得税制的逆向调节效应不利于中等收入阶层的形成与扩大。调整现行个人所得税的税基、税率、征税范围及改进征管办法,尤其是设计优化简单的税率,可以扭转个人所得税逆向调节的局面,形成一个保护低收入者利益、扩大中等收入阶层、适当调节高收入者的个人所得税制。

It plays an important role to expand middle class in construction of socialist modernization and building the well-off society in all ways.The contrary regulation effect of current individual income tax is harmful to middle class growing.Adjusting the tax base,tax rate,tax deduction and administration method of current individual income tax,expecially designing a simple and best tax rate can change the situation of contrary regulation of individual income tax and form a new individual income tax system with protection of low income class,expansion of middle income class and regulation of high income class.