个人所得税的功能定位与税制改革  

The Function Orientation and Tax Reform of Individual Income Tax

作　　者：门莹[1] 

机构地区：[1]蚌埠学院,安徽蚌埠233000

出　　处：《河南工程学院学报（社会科学版）》2010年第4期32-34,共3页Journal of Henan University of Engineering(Social Science Edition)

基　　金：2010年安徽省优秀青年人才基金项目(2010SQRW083)

摘　　要：个人所得税重要的功能之一就是调节收入分配,促进社会公平。我国个人所得税自开征以来,确实在这方面发挥了积极作用,但现行个人所得税制度也暴露了许多问题,严重制约了其功能的发挥。针对这种现状,从税制模式的转换、科学费用扣除制度的制定、合理税率的设定和有效征管机制的建立等方面入手,对现行个人所得税制度加以改革,更好地发挥税收支持社会主义和谐社会建设的重要作用,这是非常必要的。One of the functions of individual income tax is to regulate income distribution and promote social justice. The individual income tax in China has played a positive role, while as it also exposed some problems and limited the functions. To solve the problems, reform the current individual income tax, let tax system play the important role in supporting harmonious socialist society building is very necessary by tax model conversion, scientific expense deduction system formulation, rational tax rates setting and an effective tax collection mechanism establishment.

关 键 词：个人所得税 功能定位 税制改革 

分 类 号：F812.42[经济管理—财政学]