转轨时期个人所得税收入调节功能的定位及思考

The location and consideration of the adjusting function of the individual income tax in the transition period

强调经济效率提高的同时兼顾收入结果的适当公平 ,这是经济转轨时期我国个人所得税对收入分配调节的特定内容 ,因此个人所得税收入调控功能的有效发挥必须建立在严密的个人收入监控机制及一定的财政收入基础上 ,同时科学地设计个人所得税制的相关内容 ,合理划分税权 ,强化对高收入者的税收征管 ,实行多层次、多环节的税收调节也是当前缩小收入分配差距的一项必要措施。

It is the peculiar content of the individual income tax in China′s transition period that incomes among individuals should be properly fair in the meantime when the increasing of economic efficiency is stressed.Therefore the adjusting function of the individual income tax must be on the basis of strict monitoring system and a considerable financial income.It is a required measure to design scientifically the relervent content of the individual income tax,properly classify tax-collecting right ,strengthen the collection of tax from the individual with high income,make multi-level and multi-link tax adjustment so that the distinction in distribution can be reduced.