完善个人所得税税率制度的政策建议

Research on Improving the Individual Income Tax Rate Structure——Based on tax equity

税收公平原则是公平价值在税法领域的具体体现。个人所得税税负具有不易转嫁、税率超额累进等特点,能够有效调节收入差距,但从税收公平角度来看,仍存在着种种严重的不公平现象。本文主要从税率角度入手,首先解剖了我国个人所得税法在税率结构方面存在的不合理因素,然后介绍了外国个人所得税税率设计中的先进经验,最后提出了完善我国个人所得税税率制度的对策。

The principle of tax equity embodies the fairness in the field of taxation.The tax burden of the individual income tax can＇t be easily shifted,and the tax rate is extra progressive,so it can effectively adjust the income gap.In the viewpoint of the tax equity,there are some serious inequalities in individual income tax system.This paper focus on tax rate to improve the individual income tax system.Firstly,it analyzes the inequalities in tax rate in detail,and then introduces some foreign experiences in designing tax rate,at last it proposals three ways to improve the tax rate of individual income tax.