关于税收调节居民收入合理分配的政策取向--个人所得税改革应重点关注资本市场

Policy Orientation of Tax Adjustment on Reasonable Allocation of Residential lncome:Individual Income Tax Reform Should Focus On Capital Markets

本文首先从资本市场造成居民收入差距过大的角度分析了资本所得与劳动所得差距越来越大和资本市场造就"暴富神话"的现状,然后针对目前我国个人所得税税制的局限性,借鉴国际经验,提出在短期内找准高收入群体、重点调控资本市场催生的暴利阶层、在中长期改革分类所得税制、强化个人所得税调节居民收入合理分配等政策建议。

This paper first makes an analysis concerning the growing gap between capital income and labor income and the status of rich myth over night brought by capital markets from the perspective of the extensive income gap of residents caused by capi- tal markets. Aiming at current limitations of individual income tax and by referring to international experiences, it puts forward some policy recommendations such as how to identify high-income groups in short term, regulate profits class created by capital market, reform income tax system in long term and strengthen individual income tax adjustment in residential income distribution.