税收公平视域下我国个人所得税实行家庭课税制改革研究

Research on Implementing Family Taxation System Reform in Our Country's Individual Income Tax under the Perspective of the Equality Principle of the Income Taxes

我国个人所得税除了是国家筹资财政收入的重要来源,还是调节收入分配,缩小贫富差距的政策手段。相比于筹集税收收入,个税设计的初衷是居民收入的二次分配,它本应在促进社会公平上发挥显著的作用,然而目前个税的税制设计在税负公平上却存在很大的弊端,导致其未能发挥应有的税收功能。将用理论结合案例来分析个税现行税制的公平缺失问题,在此基础上提出更具公平治税思想的家庭课税制改革思路。

Individual income tax is not only the important source to constitute the national fiscal revenue,but also the policy instrument to adjust income distribution and reduce the gap in wealth. Compared with raising tax income, the original intention of individual income tax is to distribute resident income secondly,which should notably promote social progress. However, the design of taxation system of individual income tax exits great drawbacks at tax equitableness, so it couldn’t play an effective role. Basing on analyzing the absence of fairness of individual income tax by the theory and case, the essay puts forward reform thinking to establish a fair-tax-thought family taxation system.