分配正义与个人所得税法改革方法

Distributive Justice and the Reform Method of Individual Income Tax Law

一直以来,税收是一个地区或者国家的主要经济来源,对于促进国家教育、医疗、军事、文化发展等方面具有重要的战略意义。不仅如此,税收也是实现国家共同富裕的重要手段。基于此,本文从实际出发,首先从收入分配公平的角度对目前中国个人所得税法的现状进行分析,接着阐述了现行国内个人所得税制的弊端,最后探讨了分配正义与个人所得税法改革方法,并给出一些建议和思考。

Taxation has always been a major source of income for a region or a country, which has important strategic significance in promoting national education, medical treatment, military affairs, cultural development and so on. Not only that, tax revenue is also an important means to realize common prosperity of the country. Based on this, this article starts from the reality and firstly analyses the present situation of China＇s individual income tax law from the perspective of income distribution fairness. Then it expounds the disad- vantages of current personal income tax system in China. Finally, it discusses the reform methods of distributive justice and individual income tax law, and puts forwards some suggestions and thoughts.