理性看待个人所得税调节贫富差距  

Rational Views on the Role of Individual Income Tax in Regulating the Gap between the Rich and the Poor

作　　者：夏章霞 

机构地区：[1]安徽铜陵职业技术学院管理系,安徽铜陵244000

出　　处：《长春大学学报》2013年第1期17-21,共5页Journal of Changchun University

基　　金：安徽省教育厅人文社会科学研究项目(2011SK557)

摘　　要：当前我国贫富差距扩大是由多种原因造成的,而个人所得税制度的滞后和不足是其中一个重要原因。个人所得税对贫富差距具有调节功能。在个人所得税的设计与改革上应以人为本,并借鉴其他国家的先进经验,如设定灵活多样的起征点,兼顾家庭及子女的情况,因经济波动而调整等。At present, the broadening gap between the rich and the poor is caused by a variety of reasons, in which one of the most im- portant reasons is the lagged and incomplete individual tax system. Individual income tax has the function of adjusting the gap between the rich and the poor. The planning and reform of individual income tax should be human-oriented. Some advanced experiences can be introduced from other countries, such as setting a flexible baseline for individual income tax, considering family status, making an ad- justment with economic fluctuation and so on.

关 键 词：个人所得税 贫富差距 个税设计 以人为本 

分 类 号：F810.42[经济管理—财政学]