我国个人所得税制度的缺陷与改革思路  

The Reform of Chinese Individual Income Taxation

作　　者：孙杭生[1] 文烈掌[2] 

机构地区：[1]南京信息工程大学经贸系,江苏南京210044 [2]南京农业大学经贸学院,江苏南京210095

出　　处：《商业研究》2005年第21期107-109,共3页Commercial Research

摘　　要：随着我国经济的不断发展,居民收入水平在得到不断提高的同时,居民收入差距也在不断扩大。本来,利用个人所得税的收入分配矫正机制可以缩小居民收入差距,但是,由于我国个人所得税制度存在缺陷,自从开征该税以来,虽然对增加国家财政收入发挥了巨大作用,但在矫正居民收入差距方面却收效甚微。因此,有必要对我国个人所得税进行深入的改革。The constant economic growth has not only increased Chinese people＇s income level but also enlarged the gap of it. Even though the implementation of individual tax can narrow such gap, the weakness in this system cause it to play a rather limited role for that purpose; however, it largely increase the national figcal revenues. So it is necessary to reform Chinese individual income taxation.

关 键 词：个人所得税 收入分配 课税模式 

分 类 号：F810.422[经济管理—财政学]