改革个人所得税制问题的争议

The Dispute of Reforming Individual Income Tax System

当前对于改革我国个人所得税制 ,有人强调应该定位于“收入” ,还有人则强调要定位于“调节” ,这两种观点 ,都嫌有失偏颇。作者认为 ,应该适当提高而不是降低个人所得税的扣除额 ,辅之以轻税重罚 ,反而可以增加国家收入。应该均衡地调节不同层次人群的收入 ,而不是一味加大调节力度 ,可以做到既缓和社会矛盾 ,又不致挫伤劳动积极性 ,导致人才外流。

Now as for reforming individual income tax system in our country, some people emphasiz that it should be setted in'revenue', while others stress in 'adjustment'. Both of the two views are incomplete. In this article, the author point out that it should increase properly but not decnease the deduction of individual income tax, assisted by lightening tax and weighting punishment so as to increase finance revenas; it should also adjust revenue pairlly for people at defferent levels, but not only enhance adjustment simplistically. By doing these, it can not only moderate social conflict, but alao incentive working enthusiasm and avoid outflow of talent people