论我国个人所得税法改革的功能定位与模式选择  

The Function and Model of Reform of Individual Income Tax Law of China

作　　者：施正文[1] 

机构地区：[1]中国政法大学民商经济法学院,北京100088

出　　处：《政法论丛》2012年第2期53-58,共6页Journal of Political Science and Law

基　　金：作者主持的司法部国家法治与法学理论研究项目"中国税法通则立法基本问题研究"(08SFB2043)的阶段性成果

摘　　要：为解决收入分配格局中劳动报酬比例过低和居民收入比例过低的突出问题,需要高度重视税收调节在实现分配正义中的积极作用。为此,我国个人所得税法改革的目标应当是在逐步提高个人所得税收入规模的基础上,侧重于强化其调节收入分配的功能,选择综合与分类相结合的课税模式。In order to solve the pre-eminent problem that the labor reward in our country＇ s distribution pattern and the residents＇ income are both too low, the positive effect of tax in the achievement of distributive justice must be paid high attention to. Therefore, the funtion of Individual Income Tax Law reform should be to choose a compre- hensive and also classified taxation model based on the gradual improvement of individual income tax, which should focus on the adjusting function of Individual Income Tax Law.

关 键 词：分配正义 个人所得税法 税收立法 税制改革 

分 类 号：F812.42[经济管理—财政学]