财富的平衡杠杆——个人所得税的调节机制及改革

Wealth's Blance Lever——Adjusting Mechanism and Reform of The Personal Income Tax

财富的不均衡会引起社会的动荡,个人所得税是调节财富不均的重要手段之一。现行的个人所得税不适应当代社会经济的发展,不能真正起到调节收入分配的作用。本文对现行的个人所得税存在问题进行分析,指出其不足之处,提出其改革和完善措施。

Wealth＇s imbalance will lead to social turbulence, the personal income tax is one method of the adjusting wealth＇s imbalance The current personal income tax is not adapted to the development of social economy, and can not adjust the distribution of income This paper analysed the problem of the current personal income tax , reform and effective measures are given in this paper.