论当前我国社会结构的形成与个人所得税的地位

On the Formation of Current Social Structure and the Position of Individual Income Tax

当前,我国社会收入与财富分配呈现两极分化日益严重的严峻形势,而我国个人所得税占全部税收收入及GDP的比重长期偏低的现实表明,我国个人所得税在调节收入分配、缓解社会收入分配不公方面,实际发挥的作用极为有限。要改善我国的社会结构,除全社会树立社会公正的理念,并建立与之相应的合理的分配制度外,税收上应继续完善对所得、消费支出及财产课征的税收体系。而要增强个人所得税的地位,则主要应以增强税源掌控能力为突破口,扩大税基;适时转换个人所得税征收模式;降低税负,尤其是中低收入阶层的税负。

At present, social distribution of income and wealth presents an increasingly severe trend of polarization in China. The fact that both the proportion of individual income tax revenue to total tax revenue and the proportion of individual income tax revenue accounting for GDP have been low for a long time shows the individual income tax has been playing an extremely limited role in the income distribution regulation and the relief of social income inequality. For the purpose of the improvement of the social structure, the whole society should establish a concept of social justice and a reasonable distribution system accordingly. Besides, it is necessary to improve the tax system in respect of income, consumer spending and property. For the purpose of the enhancement of the position of individual income tax, first of all, it is necessary to make a breakthrough in the increase of the ability of tax source controlling for tax base expansion, transform the collection mode of individual income tax in time, and then lower the tax burden, especially the tax burden of low-income earners.