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关于我国个人所得税改革若干问题的探讨

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摘要 个人所得税是政府实现调节收入分配的有效手段之一。在世界发达国家个人所得税作为财政的主要收入的来源的同时,也缩小了社会的贫富差距。我国也在积极的进行个人所得税改革,以发挥其调节的作用。但是为什么我国个人所得税历经多次改革仍然无法起到显著的效果呢?本文从税收功能定位、税收占比、个税税基、征管约束四个方面分析了相关的原因,并对如何进行个人所得税改革,有效调节收入分配的一些相关问题提出建议。
作者 励勇
出处 《商情》 2014年第25期89-89,共1页
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