个人所得税税制改革路径之选择——基于调节收入分配、实现税收公平的考虑  

Approaches on Individual Income Tax Reform——Based on Thinking about Adjustment of Income Distribution and Realization of Tax Fairness

作　　者：叶玲静 YE Ling-jing(East China University of Political Science and Law,Shanghai 200063,China)

机构地区：[1]华东政法大学,上海200063

出　　处：《山西财政税务专科学校学报》2017年第4期19-23,共5页Journal of Shanxi Finance & Taxation College

摘　　要：虽然我国近几年的基尼系数呈下降趋势,但仍高于国际警戒线,巨大的收入分配差距阻碍了我国的经济发展和社会稳定。个人所得税是调节收入分配的重要税种,但我国现行的分类所得税税制模式难以实现个人所得税调节收入分配的职能且不能体现税收公平原则。改革个人所得税税制模式迫在眉睫。基于调节收入分配和税收公平的需要,结合我国的国情,我国个人所得税税制改革应选择分类综合所得税的税制模式。In current years of China,even though Gini Coefficient is decreasing,but it still is above international warning line,and huge gap of income distribution obstruct the harmonious development of economy and society.As an important tax item,individual income tax is difficult to readjust income distribution and embody the principle of tax fairness under the current system of classified income tax,and individual income tax reform is just around the corner.Based on the requirements of readjusting income distribution and realizing tax fairness,in consideration of Chinese conditions,individual tax reform should exercise a synthesized system combined with a categorized system.

关 键 词：个人所得税 税制模式 收入分配 税收公平 

分 类 号：D810.424[政治法律—国际关系]