从税收公平角度看我国个人所得税制的全面性改革  

On the Comprehensive Reform of China's Personal Income Tax System: From the Perspective of Tax Fairness

作　　者：周全林[1] 

机构地区：[1]江西财经大学当代财经杂志社/财税与公共管理学院,江西南昌330013

出　　处：《当代财经》2010年第11期26-34,共9页Contemporary Finance and Economics

基　　金：国家社会科学基金项目“发挥税收对优化结构和转变增长方式作用研究”(09BJY089)

摘　　要：公平原则是各国税制建立的基本出发点和基本原则。公平的个人所得税制将可以充分发挥其调节收入公平分配的独特功能。然而,由于在税制模式、税率结构、费用扣除和税收征管等方面的缺陷,导致我国现行个人所得税制的公平缺失非常严重。因此,必须对个人所得税制进行全面性改革,即通过转变税制模式、科学设计税率结构、合理规定费用扣除标准和完善税收征管等方面的改革,提高其公平性,以有效发挥其调节功能,实现社会公平目标。The principle of equity is the basic starting point and basic principles in the establishing of tax systems in every country.A fair personal income tax system will be able to play a unique role in adjusting the fair distribution of income.However,there exist some deficiencies in such aspects of tax model,rate structure,cost deduction,tax collection and so on,which have resulted in serious unfairness in the current personal income tax system.Therefore,it is necessary to carry out a comprehensive reform of the personal income tax system,namely,through reforms in such areas as changing the tax model,redesigning the tax rate structure,reasonably standardizing cost deduction and improving tax collection,so as to improve its fairness,effectively fulfill its regulatory function,and achieve the goal of social equity.

关 键 词：税收公平 个人所得税 分类税制模式 混合税制模式 调节功能 公平分配 

分 类 号：F812.42[经济管理—财政学]