对现行个人所得税制设计的思考

Thinking of the Current Personal Income Tax System Design

近年来,我国居民个人收入差距迅速扩大,已进入国际警戒线区。若考虑尚有大量的隐形收入无法在基尼系数中得到反映,收入分配的实际差距无疑更大,对与此相关的个人所得税调节作用的质疑也日益增多。这使人们有充分理由对我国现行个人所得税制的改革与完善,予以更多的研究和反思。

Nowadays, China mainland inhabitant＇s personal income gap expands rapidly, and it has entered the international warning area. Provided considering the factor of massive hiding income not reflected in the Gini＇s coefficient, the real gap of income distribution will be undoubtedly bigger; therefore, the effect of related personal income tax will be increasingly questioned. This sufficiently makes people study and self-examine more on the reform and improvement of existing personal income tax system.