摘要
个人所得税的功能定位首先应放在调节收入分配上,以解决目前我国现阶段收入分配严重不公的问题;其次要考虑发挥其组织财政收入的功能。改革课税模式、健全费用扣除、规范税收优惠、加强税收征管是我国个人所得税改革的应有选择。
Functional position of personal income tax first is supposed to put into the place of adjusting income distribution in order to solve the problem of the unfair income distribution;then the function of financial income should be considered.Reforming tax patterns,perfecting expense deduction,regulating tax preference and stregthening tax management are the choice of our personal income tax reform.
出处
《税务与经济》
CSSCI
北大核心
2005年第4期59-61,共3页
Taxation and Economy
关键词
个人所得税制
功能定位
功能缺失
personal income tax system
functional position
functional lose
