公平视角下的我国个人所得税制度改革研究

Study on the Reform of Personal Income Tax System in Prospect of Fairness

最近,党中央从构建社会主义和谐社会的需要出发,强调要更加注重社会公平,加大调节收入分配的力度,并提出"调高、扩中、提低"的收入分配改革目标。本文以此为指导,借鉴国外相关的税改经验,在深入剖析我国现阶段税负公平缺失的现状及原因的基础上,就如何进一步完善个人所得税制度提出一些具体思路,即合理设计个人所得税,强化税收征管和优化税收生态环境等,从而促进税收公平和效率问题的解决。

Nowadays, central party committee set the goal of income assignment reform with the thought of constructing socialist harmonious society and paying attention to fairness. The goal is to adjust the high class, expand the middle class and raise the low class. With this guideline, related overseas experience, this essay arouse some objective methods on how to improve personal income tax system by analyzing present situations and the causes of unfairness. Those are designing personal income tax reasonably, supervising the process more efficiently and bettering social environment of tax, then solve the problems on tax fairness and efficiency.