在公平视角下完善个人所得税  

On Improving the Personal Income Tax in a Fair Perspective

作　　者：丁芸[1] 

机构地区：[1]首都经济贸易大学

出　　处：《税务研究》2008年第9期31-33,共3页

摘　　要：目前,我国个人所得税在调节个人收入分配、缩小贫富差距方面发挥的作用十分有限,征管环节存在一定缺陷,征管水平也有待提高。本文针对现行个人所得税制及征管上出现的一些问题,对个人所得税改革提出建议及思路,以期更好地发挥个人所得税公平收入分配的职能。At present, China＇s personal income tax has played a very limited role in adjusting personal income distribution and narrowing the gap between the rich and the poor, with a certain deficiency in the tax collection and management links. Also, the tax collection and management level also needs to be improved. In light of these problems, this paper puts forward some suggestions and ideas on the reform of personal income tax system for a fair income distribution pattern.

关 键 词：个人所得税 调节收入分配 公平原则 

分 类 号：F812.42[经济管理—财政学] F124.7