个人所得税功能分析及政策选择

Analysis on Personal Income Tax Effects and Policy-making

个人所得税是目前增长最快的税种之一 ,是政府用来干预、调节经济活动的重要经济杠杆和调节社会收入分配的重要工具 ,在发挥其作用的同时 ,却产生了对劳动力和私人储蓄的替代效应 ,从我国近几年的运行状况来看 ,个人所得税无论是从税制的最初设计还是征管方面存在着严重不足 。

Personal income tax has rapidly developed in recent-years. It is a pattern of gaining financial income, and it is an important tool of interfering economy and adjusting incomeallocation. However it has disadvantages of substitution effect on labor and income effect on personal savings. Since the reform of Chinese economic systems, economic stucture has already changed greatly. It is necessary to reform personal-income-tax by adopting whole income tax and bio-reporting system.