税率调整:强化我国个人所得税收入分配调节效应的选择  

Tax Rate Adjustment:Choice to Reinforce the Regulation Effect of Income Distribution of Individual Income Tax in China

作　　者：古建芹[1] 张丽微[1] 

机构地区：[1]河北经贸大学财税学院,河北石家庄050061

出　　处：《涉外税务》2011年第2期14-18,共5页International Taxation In China

摘　　要：个人所得税在调节收入分配上具有其他税种无法相比的优势。在我国,其收入分配调节功能却未充分发挥,甚至在一些年份出现"逆调节"现象。本文通过分析我国个人所得税收入分配"逆调节"效应的原因,认为:课税模式、费用扣除标准和税率都对个人所得税收入分配调节作用产生影响。但通过对这三者的分析,认为个人所得税税率的调整才是强化个税收入分配调节功能的重心。It seems that individual Income Tax has peerless advantages over the other taxes in adjusting income distribution. Individual income tax has not given a full play in regulation function but instead even in some particular year, it played the role of ＇counter-regulation＇ Through the cause analysis of the ＇ounter-regulation＇ffect of individual income tax, this paper believes that the tax modes, the standard for expense deduction and tax rate have cast great impacts on income distribution of individual income tax. However, through the feasibility analysis, the paper comes up with the conclusion that rate adjustment of individual income tax is the key point for reinforcing its income distribution function.

关 键 词：收入分配 个人所得税 累进税率 

分 类 号：F812.42[经济管理—财政学]