对个人所得税再分配职能的思考

Some Thoughts on the Redistribution Function of the Individual Income Taxation

本文分析了当前我国个人所得税再分配职能具有的局限性,提出将高收入者作为个人所得税调控重点的现实性。为强化个人所得税再分配调控职能,还应建立以分类扣缴为基础的综合所得税制,建立鼓励和督促个人申报的税收制度,并优化费用扣除标准。

This paper gives an analysis on the current limitation of the redistribution function of individual income taxation in China. The paper puts forward that the individual income tax regulation shall be focused on the high-income earners. For the purpose of strengthening the redistribution function of individual income tax, the paper gives some suggestions on the establishment of a comprehensive individual income tax system based on withholding at source, the establishment of a tax system to encourage and supervise and urge personal income declaration and the optimization of standards for deduction of expenses for individual income tax.