共同富裕视域下个人所得税制度优化路径探析  

An Analysis on Optimization Path of Individual Income Tax System from the Perspective of Common Prosperity

作　　者：吕明洁 赵增全 LÜMingjie;ZHAO Zengquan(School of Marxism,Civil Aviation University of China,Tianjin 300300,China;College of Marxism,Changchun University,Changchun 130022,China)

机构地区：[1]中国民航大学马克思主义学院,天津300300 [2]长春大学马克思主义学院,长春130022

出　　处：《长春大学学报》2025年第3期29-34,共6页Journal of Changchun University

基　　金：天津市哲学社会科学规划项目(TJKS22-013);中央高校人文社会科学项目(2000560599;3122023QD43)。

摘　　要：共同富裕就是要逐步缩小贫富差距,最终实现社会的公平协调发展。共同富裕的实现依托于个人所得税制度的优化和完善。我国多次修订个人所得税的意义在于维护广大人民的根本利益,助力实现全体人民的共同富裕。然而,实践中个人所得税的调整和完善是一个长期系统性的工程,需要持续推进。本文首先梳理个人所得税制度在运行模式、税率级别、费用扣除、征收及管理方法等方面存在的不足,进而结合共同富裕目标及落实现状提出一些有针对性的建议和对策。Common prosperity is to gradually narrow the gap between the rich and the poor,ultimately achieving a fair and coordinated development of the society.The realization of common prosperity relies on the optimization and improvement of the personal income tax system.The significance of many times of revisions of personal income tax system in China is to safeguard the fundamental interests of the people and help realize the common prosperity of all people.However,in practice,the adjustment and improvement of personal income tax system is a long-term and systematic project that needs to be continuously promoted.This paper sorts out the shortcomings of the personal income tax system in terms of operation mode,tax rate level,cost deduction,collection and management methods,and then puts forward some targeted suggestions and countermeasures with the combination of the goal of common prosperity and the status quo of implementation.

关 键 词：个人所得税 共同富裕 调节作用 改革优化 

分 类 号：F812.42[经济管理—财政学]