我国个人所得税改革文献综述

Literature Review on Personal Income Tax Reform

在西方素有"罗宾汉税"之称的个人所得税在我国调节收入分配差距的效果差强人意,个税改革是现阶段我国税制改革的热点问题。国内学者分别从不同的角度和层次对我国现行个税税制设计进行了研究,文章选取个税功能定位、模式选择、税收要素三大方面对已有文献进行梳理总结,以期对现有研究有一个整体认识,并在总结现有研究不足的基础上对以后的研究进行了展望。

In the West the personal income tax is well known as the Robin Hood tax which can adjust income distribution disparity. Tax reform is a hot issue in the stage of the tax reform. Domestic scholars have conducted researches from different angles and levels on the current tax system. The review is mainly focused on three aspects which are tax function orientation,mode selection,and the tax elements in order to have an overall awareness and find out the future direction basing on the summarization of the deficiency of nowaday studies.