论我国个人所得税的职能及下一步改革设想  

On the Functions of Personal Income Tax and Proposals in New Reform

作　　者：刘丽坚[1] 

机构地区：[1]国家税务总局所得税管理司

出　　处：《税务研究》2006年第8期49-55,共7页

摘　　要：本文通过梳理、研究我国个人所得税职能作用的发展过程,论证了在当前及今后一段时期内我国个人所得税“以调节收入分配为主体、兼顾筹集财政收入”的职能定位;分析了现行个人所得税制中存在的种种问题;同时,结合我国个人所得税的职能定位和国情,详细提出了下一步建立综合与分项相结合的个人所得税制的改革方案。This paper studies current and future functional orientations of personal income tax of adjusting income distribution while raising fiscal revenue. The paper then objectively studies the problems in current PIT system, especially the ones which weaken the functions of adjusting income distribution, maintaining social stability, establishing harmonious society. Finally, the paper proposes the reform scheme on how to establish a PIT system characterized by the combination of global and scheduler PIT regime in a detailed context.

关 键 词：个人所得税 调节收入分配 改革设想 

分 类 号：F812.42[经济管理—财政学]