基于公平视角下的个人所得税研究

Study of Individual Income Tax from the Perspective of Fairness

效率与公平是个人所得税制度的两大原则,个人所得税制度已具备从"效率优先"向"公平优先"转变的条件。本文围绕收入分配差距扩大的现状,分析了个人所得税在促进社会公平方面存在的问题,提出从个人所得税模式的选择、免征额的调整和征收对象的选择来完善促进社会公平的个人所得税制度。

Efficiency and fairness are two primary principles of income tax system, which has met the requirement for trans- forming from ＂efficiency priority＂ to ＂equity priority＂. This paper, by analyzing the current situation of growing disparity of income distribution, discusses the existing problems in its promoting social fairness, and puts forth some suggestions to improve the individual income tax system from aspects of the pattern choice, tax-exemption adjustment and taxpayer choice.