个人所得税对居民收入分配的调节探析

Analysis on the Adjustment of Individual Income Tax to Resident's Income Distribution

缩小城乡居民收入差距一直是人们关注的热点话题。我国城乡居民收入差距较大并且维持高位运行,已经成为全面建成小康社会的巨大障碍。利用现有的政策机制及其创新来缩小城乡居民收入差距,是全面建成小康社会亟待解决的问题。税收作为国家宏观调控和再分配的重要手段,在调节居民收入分配差距方面理应发挥其应有的功能,但是我国现行个人所得税在调节居民收入分配方面还主要存在两点不足之处:一是个人所得税税收制度不完善,二是个人所得税税收征管工作不得力。针对以上两点不足之处,提出了改革我国现行个人所得税制度和提高个人所得税税收征管效率的对策:第一,以家庭为课税单位计征个人所得税;第二,创建分类综合计税模式;第三,合理设定申报主体;第四,在征管方式上体现"宽税基";第五,加快税务网络一体化建设步伐,提高税收征管水平。通过完善我国现行个人所得税制度,充分发挥个人所得税在居民收入分配中的调节功能,促进居民收入分配公平,促进社会和谐。

To narrow the income gap between urban and rural residents has been a hot topic. It has become a major obstacle to build a well-off society in an all-round way that income gap between urban and rural residents is larger and maintains a high lev- el of operatiorL To alleviate or solve this problem by using the existing policy mechanism and its innovation is an urgent prob- lem to completing the process of building a moderately well-off society in all aspects. Tax as an important means of macroeco- nomic regulation and redistribution of one country should play its due function in terms of adjusting the income gap, but the current individual income tax in our country has two main problems in regulating the income distribution of residents： Firstly, the individual income tax system is not perfect. Secondly, the individual income tax collection and management work is not ef- fective. In view of the above two points, we put forward the reform of our country＇s current individual income tax system and improve management measures of the efficiency of individual income tax collection： Firstly, to take the family as the unit of tax- able individual income tax; secondly, to create a comprehensive tax declaration mode; thirdly, a reasonable set the subject of the individual income tax; fourthly, to embody the ＂wide tax base＂ in the collection; fifthly, to accelerate the pace of the con- struction of the tax network integration, to improve tax collection and management. Once we take the followings commeasures： to perfect our country＇s current personal income tax system, to fulfil the function of individual income tax in the income distri- bution of the adjustment function and to promote the residents＇ income distribution equity, we can promote the residents in- eome distribution fairness and social harmony.