论个人所得税调控功能的完善和发展

On Improvement and Development of Regulation Function of Personal Income Tax

个人所得税的基本功能表现为增加财政收入和调节收入分配,随着个人收入差距的逐步拉大,它的征收状况对增加财政收入、满足政府进行宏观调控的财力需要,已经有相当重要的影响力,同时它的调节职能也受到了更多的关注。

The basic function of personal income tax is to increase financial revenue assignment. With the sum gap becoming bigger between the personal income, the conditions of levy to increase the financial revenue and to satisfy the government＇s financial-resource need of carrying on the macroeeonomic regulation and control becomes more and more important. At the same time its adjustment function has also drawn more and more attention so far.