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我国经济社会发展到目前贫富分化差距拉大的阶段,需要改革和创新社会收入分配制度。借鉴他国经验,在我国实行个人劳动所得税收抵免的经验,既有利于缓解贫富差距、拉动内需、尽快走出国际金融危机,也有利于促进我国个人所得税制的完善,进一步体现税负公平,还有利于鼓励劳动和促进就业,弥补我国目前社会福利保障体制的缺陷,缓解未来老龄化社会给社会保障体系带来的压力。
At the stage when the gap between the economic and social development in our country and the current polarization between rich and poor widen, we need to reform and innovate the social income distribution system. Drawing on the experience of other countries, the experience of using personal income tax credit in our country not only helps to ease the gap between the rich and the poor, boost domestic demand and get out of the international financial crisis as soon as possible, but also helps to improve the personal income tax system in our country and further reflect the fairness of tax burden, It is also conducive to encouraging labor and promoting employment, making up for the shortcomings of the current social security system in our country and easing the pressure on the social security system in the future aging society.