构建橄榄型收入分配格局与个人所得税改革

The Construction of An Olivary-like Income Distribution Pattern and Individual Income Tax Reform

构建橄榄型收入分配格局将是我国收入分配及其调节政策制定与实施遵循的指导思想和努力方向。本文以在我国构建橄榄型收入分配格局进程中如何充分发挥个人所得税的收入调节作用为基本主线,分析了2011年我国《个人所得税法》修订的内容和影响,比较了2011年《个人所得税法》修订前后工薪收入者的税负变化,提出了今后我国个人所得税改革的总体思路和政策建议。

The construction of an olivary-like income distribution pattern is the guideline and direction for formulating and implementing the income distribution policy in China. Considering individual income tax as a main tool for income adjustment, this paper analyzes the content and effect of the Individual Income Tax Law revised in 2011 and to compare the tax burden change of the working earners before and after the revision of the Individual Income Tax Law. The paper then puts forward some proposals on the reform of the individual income tax in the future in China.