我国个人所得税法律制度的重构——基于个人所得税的功能分析

Rebuilding the Legal System of Personal Income Tax in Our Country——be Based on the Analysis of Personal Income Tax's Function

税收兼具财政收入与社会宏观调控二重功能,个人所得税也是如此。在现阶段,社会宏观调控功能应在个人所得税制中居于优位;但是,我国现行的个人所得税法律制度与这一价值目标的背离。重构我国的个人所得税法律制度,就是社会宏观调控功能由“抑制”状态到“回复”状态的过程。

As to tax,there are two functions ,revenue and microscopical regulation, inculuding personal income tax.Microscopical regualtion should be in priority in the system of personal income tax,but our actual legal system deviates the valual aim.Rebuilding our legal system of personal income tax is the process of microscopical regulation's function from restraint to recovery.