关于强化我国个人所得税收入分配功能的探析

Analysis on Strengthening the Income Distribution Function of Personal Income Tax in China

通过对我国现行个人所得税收入分配功能的分析和定位可看出,我国目前贫富差距惊人,城乡收入差距悬殊,从基尼系数分析显示,我国已经步入了国际警戒线,造成这种情况的原因是我国个人所得税不能充分执行其调节收入分配的功能。通过对税收制度方面和税收征收管理方面缺失的研究,显示我国个人所得税收入调节功能存在着严重的缺陷,影响其功能发挥的原因有个人所得税没有体现税负公平的基本原则、个人收入所占的比重较低、调控客体不完全到位等。针对这些影响因素,文章提出了强化我国个人所得税收入分配功能的改革思路,主要是对个人所得税制课税模式、功能定位、税收扣除方式等方面的调整。

This article firstly analyzed and positioned the income distributing function of China＇s current personal income tax. The result shows that the income gap between the rich and the poor, as well as the gap between the urban and the rural areas is really huge in China now. The analysis from the Gene coefficient perspective shows that China has reached the international warning line. The reason for this problem is that the personal income tax in our country could not fully perform its income distribution function. And then through the research of the tax system and the management deficiencies in tax collection, serious defects could be clearly seen concerning China＇s personal income tax revenue adjustment function. The reasons affecting its function are that the personal income tax does not embody the basic principles of fair tax burden, the proportion of personal income tax is low, and the objects of control don＇t fully exist in place, etc. In viewing these factors, we put foxward ideas of reform to strengthen the income distribution function of personal income tax of our country, mainly on the adjustments to the aspects of personal income tax model, function positioning, and tax deduction method.