我国个人所得税制的功能定位和发展完善  

The Function and Development of Our Personal Income Tax System

作　　者：董再平[1] 

机构地区：[1]广东经济管理学院财金系,广东广州510400

出　　处：《税务与经济》2005年第4期59-61,共3页Taxation and Economy

摘　　要：个人所得税的功能定位首先应放在调节收入分配上,以解决目前我国现阶段收入分配严重不公的问题;其次要考虑发挥其组织财政收入的功能。改革课税模式、健全费用扣除、规范税收优惠、加强税收征管是我国个人所得税改革的应有选择。Functional position of personal income tax first is supposed to put into the place of adjusting income distribution in order to solve the problem of the unfair income distribution;then the function of financial income should be considered.Reforming tax patterns,perfecting expense deduction,regulating tax preference and stregthening tax management are the choice of our personal income tax reform.

关 键 词：个人所得税制 功能定位 功能缺失 

分 类 号：F810.422[经济管理—财政学]