调节居民收入分配差距的直接税改革设想

Reform on Direct Taxes for the Adjustment of Residents' Income Distribution Gap

文章通过分析直接税在居民收入分配差距中的调节机理得出:直接税的调控作用主要发生在再分配环节。目前我国以间接税为主体的税制结构模式致使居民收入分配失衡。直接税调节居民收入分配中存在问题:个人所得税税制设计不合理、社会保险收费制度不完善、企业所得税制尚待优化、财产税体系建设迟缓、税收征管制度不健全等。因此,为进一步强化直接税调节居民收入分配的功能,需要从大力推进个人所得税改革、渐进式实现社会保险费改税、微调企业所得税制、完善财产税体系、加大收入监控和税收征管力度等措施入手。

The regulation mechanism of direct taxes in the adjustment of residents＇ income distribution gap suggests： the regulatory role of direct taxes occurs mainly in the link of redistribution. The present tax structure mode of indirect taxes as the main body has caused the imbalance of residents＇ income distribution. The following problerias have been found in the residents＇ income distribution regulation of direct taxes in China： the design of individual income tax being illogicality, the system of social insurance fee being imperfect, the enterprise income tax system being yet to be optimized, the construction of property tax system being delayed, and the collection and management system of taxes being not sound, etc. Therefore, in order to strengthen the direct taxes for the adjustment of residents＇ income distribution, we should promote the reform of personal income tax vigorously, realizing the ＂fee to tax＂ for social insurance progressively, fine-tuning enterprise income tax system, improving the property tax system, and reinforcing its power on supervise on income and tax collection and management, and other measures.