完善个人所得税制:理论与制度探讨

目前 ,我国高低收入群体的个人收入差距、城乡居民的个人收入差距、东部与中西部居民的个人收入差距已客观存在并呈扩大之势。本文首先对其现状进行概括分析 ,并指出人们在认识个人所得税调节收入差距上的误区以及个人所得税产生作用的前提。其次 ,作者在对个人所得税进行经济学分析的基础上为个人所得税制改革提供了理论依据。最后 。

At present China, the income gaps between the high-income group and the low-income group, urban residents and rural residents, and residents of east regions and residents of west and central regions, do exist, and are broadening.The author provides the overview of this phenomenon, points out some misunderstandings of adjusting income tax gap by individual income tax, and describes the functioning precondition of individual income tax. Then, the author analyzes the reform of individual income tax system by using economic theories. In the end, the author put forwards some suggestions to better improve the individual income tax system in China.