深入贯彻党的二十大精神加快推进个人所得税改革的研究  

Research on Deepening the Implementation of the Guiding Principles of the 20th CPC National Congress and Accelerating the Reform of Individual Income Tax

作　　者：张蒙 ZHANG Meng(Beijing Academy of Emergency Management Science and Technology,Beijing,100000 China)

机构地区：[1]北京市应急管理科学技术研究院,北京100000

出　　处：《科技资讯》2024年第21期1-3,共3页Science & Technology Information

摘　　要：党的二十大报告提出,要完善分配制度,坚持按劳分配为主体、多种分配方式并存,坚持多劳多得,鼓励勤劳致富,促进机会公平,增加低收入者收入,扩大中等收入群体,规范收入分配秩序,规范财富积累机制。在2019年个人所得税改革前,个税制度是一种分类个人所得税制,即对纳税人的各项收入进行分类,采取“分别征收、各个清缴”的征管方式组织个税收入。在深入探讨个人所得税改革对个人收入所产生的影响时,研究人员选取某一具体的委办局作为案例研究对象。通过细致分析,研究人员发现个税改革不仅对个人收入结构产生了显著影响,同时也暴露出了一些亟待解决的问题。为了更有效地发挥个人所得税在调节收入分配方面的作用,并推动社会经济向更加公平的方向转型,研究人员提出了一系列切实可行的措施。这些措施旨在为政策制定者提供宝贵的经验参考,以促进个人所得税制度的进一步完善和发展。The report to the 20th CPC National Congress proposed to improve the distribution system,adhere to the principle of distribution according to work as the main body,coexist with multiple distribution methods,adhere to the principle of"more work,more income",encourage hard work to get rich,promote fair opportunities,increase the in-come of low-income people,expand the middle-income group,standardize the income distribution order,and stan-dardize the wealth accumulation mechanism.Before the individual income tax reform in 2019,the individual income tax system was a classified personal income tax system,which classified the various incomes of taxpayers and adopted a"sepa-rate collection,separate payment"tax collection and management method to organize individual income tax.When delv-ing into the impact of individual income tax reform on individual income,we selected a specific commission bureau as the case study object.Through detailed analysis,it is found that the individual income tax reform not only has a signifi-cant impact on individual income structure,but also exposes some urgent problems that need to be solved.In order to more effectively play the role of individual income tax in regulating income distribution and promote the transformation of the social economy towards a more equitable direction,we have proposed a series of practical and feasible measures.These measures aim to provide valuable experience references for policy makers to promote further improvement and development of the individual income tax system.

关 键 词：党的二十大精神 个人所得税改革 机关事业单位 个税调节作用 

分 类 号：F812.42[经济管理—财政学]