从经济社会转型进程看个人所得税改革  

Viewing the Reform of Personal Income Tax from the Process of Economic and Social Transformation

作　　者：蒋震[1] JIANG Zhen(Institute of Financial Strategy,Chinese Academy of Social Sciences,Beijing 100732,China)

机构地区：[1]中国社会科学院财经战略研究院,北京100732

出　　处：《河北大学学报（哲学社会科学版）》2019年第1期34-39,共6页Journal of Hebei University(Philosophy and Social Science)

基　　金：国家社会科学基金青年项目"中国式财政分权角度下的地方政府投资行为研究"(15CJY075);国家社会科学基金项目"经济社会转型背景下我国直接税制度发展的约束条件与完善对策研究"(14BJY169)

摘　　要：从个人所得税制本身的演化规律来看,它是与市场经济体制紧密相关的制度选择。正是市场经济的崛起,让每个人的劳动有了市场价值,这种价值演变成为个人"所得",成为了一种课税依据。从中国个人所得税的改革历程来看,它的不断完善、成熟与社会主义市场经济体制改革进程相适应。未来,随着市场经济体制改革的继续深入,个人所得税制改革将以综合制为最终目标,扩大个人所得税征税范围,全面加强调控收入分配的作用。From the evolution law of individual income tax system itself,it is a system choice closely related to the market economic system.It is precisely because of the rise of the market economy,so that everyone's labor has a market value,which has become a good tax basis for the scale,and evolved into personal"income".Judging from the reform process of China's individual income tax,its continuous perfection and maturity are compatible with the reform process of socialist market economy system.In the future,with the deepening of the reform of the market economic system,the reform of the individual income tax system will take the comprehensive system as the ultimate goal,expand the scope of individual income tax collection,and comprehensively strengthen the function of regulating and controlling income distribution.

关 键 词：个人所得税 市场经济体制 综合制 收入分配 

分 类 号：F812.42[经济管理—财政学]