浅谈个税课税模式选择对收入分配公平的影响

Influence of Personal Income Tax and Taxation Mode Choice on Fair Income Distribution

个人所得税是我国税收体系之中的主体税种之一,对我国的财政收入、经济调节、收入分配调节具有非常重要的实际影响。分类课税模式是我国一直以来应用的个税征收模式。但是,随着我国征税水平的不断提高,课税模式已经不能很好满足收入分配调整的实际目的。文章主要研究了个税课税模式选择对收入分配公平的影响。

As a major kind of tax in our tax system, personal income tax is of great influence to the financial income, economic adjustment and income distribution. Categorized taxation is the long-held mode of personal income tax. Yet, it can no more fulfill the general goal of income distribution adjustment. This paper focuses on the impact of personal income taxation mode on income distribution equality.