对我国个人所得税制收入调节功能的思考

Thinking of the Balancing Function of the Personal Income Tax

个人所得税应以税收公平为其内在核心价值,以社会公平为其外在核心价值。近年来,随着国民经济的快速发展、居民个人收入水平的逐年提高,以及税收征管力度的不断加强,个人所得税收入快速增长。分析我国目前的个人所得税在调节收入,分配方面存在诸多弊端。并提出采取分类综合所得税制,实行税收扣除指数化调整,完善税率结构等改革建议,从而建立合理、公平、公正的新税制。

Personal Income Tax is responsible to take the taxation fairness as its immanent value, and take the social justice as its practical principle. The fiscal revenue from the individual income tax has increased steadily and rapidly in recent years, along with the increasing gross of GDP, the growing personal revenue, and the stricter on the tax collection. However, this balancing function has been weakened by malpractice in the collection of the tax and limitation of the laws. Put forward advice on the process of tax reform, such as practising comprehensive income tax, practising the tax reform by deduction index and perfecting tax rate struture. At last build a new reasonable, fair and justice tax system.