基于公平收入分配视角的个人所得税改革探讨  

A Study on the Reform of Personal Income Tax from the Perspective of Fair Income Distribution

作　　者：刘桂香[1] 

机构地区：[1]安徽工贸职业技术学院工商管理系,安徽淮南232001

出　　处：《安徽理工大学学报（社会科学版）》2017年第4期39-43,共5页Journal of Anhui University of Science and Technology:Social Science

基　　金：安徽省质量工程项目专业综合改革试点项目(2013zy139)

摘　　要：个人所得税是目前世界各国普遍征收的一个税种,被誉为经济调节的"内在稳定器"。目前从我国个人所得税的实际征收状况来看个人所得税并未充分发挥其理论上应有的功能。鉴于此,分析了存在的主要问题,并提出了解决的思路、途径。为充分发挥个人所得税调节经济,缩小贫富差距,体现公平的职能,我国未来个人所得税应采用综合与分类相结合的计征方式。在该框架和综合汇缴的基础上,由国家引入"低收入保障费"。Personal income tax is currently widely levied in the world, known as the “ internal stabilizer” of eco- nomic regulation. At present, in terms of the actual collection of personal income tax in China personal, it has not fully exerted the theoretical function. In view of this, the paper analyzes the main problems, and puts forward the solution and means. In order to realize the function of personal income tax to regulate economy, narrow the gap between the rich and poor, and reflect the fairness, in the future, Chinas personal income tax should be in the form of the combination of the classification and the combination of levy, introducing “ low income security fee” on the basis of the framework and comprehensive settlement and payment.

关 键 词：个人所得税 公平收入分配 税收制度 

分 类 号：F812.42[经济管理—财政学]