试论完善个人所得税制和税制重构——基于居民收入差距扩大的分析

• 作 者: 张加强
• 机 构: 武汉大学商学院 湖北武汉430072 硕士研究生
• 出 处: 经济体制改革
• 发表日期: 2005年02期
• 关键词: 税制 税收政策 税制重构 个人所得税制 消费税制 居民收入差距 调节收入分配 消费税 赠与税 税收体系

本文基于对我国居民收入差距的现状、趋势以及完善个人所得税制与居民收入差距调节问题的分析,认为:由于个人所得税制受其理论缺陷以及我国现实情况的制约,决定了它在调节收入分配上不可能达到令人满意的效果,目前不宜采取以个人所得税为主,其他税种为辅的综合税收调节体系。为此,作者提出了目前我国调节居民收入差距的构想:建立以消费税为主、以遗产税和赠与税等为辅的综合税收体系。

Based on the analysis of the status quo and trends of residents ’income disparity in our country and how to perfect the adjustment of personal income tax and residents’ income disparity, this paper argues that due to its theoretical flaws and the restriction of the reality of our country, the personal income tax system determines its adjustment in income distribution It is impossible to achieve satisfactory results. At present, it is not appropriate to adopt an integrated tax adjustment system supplemented mainly by personal income tax and supplemented by other taxes. Therefore, the author puts forward the conception of adjusting the income gap in our country at present: the establishment of an integrated tax system mainly based on consumption tax, inheritance tax and gift tax.