收入分配与中国个人所得税制改革

Income Distribution and Individual Income Tax Reform in China

当前中国收入分配的不尽合理,更多地与初次分配的不合理有关。个人所得税虽能在局部范围内促进收入分配的合理化,但多种约束条件可能导致其产生逆向调节作用。因此,本文认为,首先应该明确我国个人所得税的定位,以建立综合个人所得税制为长期改革目标,在短期内着眼于征管基本条件的完善与部分税收漏洞的弥补。

China＇s current situation of income distribution is more related to primary income distribution than redistribution. Although individual income tax can improve situation of income distribution to some extent, various constraint conditions may even result in converse regulation. Therefore, this paper argues that the destination of China＇s individual income tax shall be made clear, the comprehensive individual income tax system as a longterm reform goal shall be established, tax administrational conditions shall be improved and tax loopholes shall be repaired in a short period.