构建和谐社会背景下的我国个人所得税政策改革

A Brief Analysis of Personal Income Tax Reform against the Background of Constructing a Harmonious Society

树立科学发展观,构建和谐社会是“十一五”规划中的指导思想,也是我国个人所得税政策改革的理论背景。在这一大的背景下,分析个人所得税的功能、作用及我国个人所得税政策的变迁,其调整的主要原因和改革的方向,对构建和谐社会和个人所得税政策的改革有着积极意义。

As the guiding principle of the 11 th national five - year layout, setting up the view of scientific development and building a harmonious society becomes the theoretical background in which personal income tax reform was pracriced. The essay discuses the function, effects of personal tax income and transformation of the policy concerned, as well as main reasons for policy changes and the direction of personal income tax reform. The discussion will be of significance to the tax reform and building of a harmonious society.