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当前,我国社会收入与财富分配呈现两极分化日益严重的严峻形势,而我国个人所得税占全部税收收入及GDP的比重长期偏低的现实表明,我国个人所得税在调节收入分配、缓解社会收入分配不公方面,实际发挥的作用极为有限。要改善我国的社会结构,除全社会树立社会公正的理念,并建立与之相应的合理的分配制度外,税收上应继续完善对所得、消费支出及财产课征的税收体系。而要增强个人所得税的地位,则主要应以增强税源掌控能力为突破口,扩大税基;适时转换个人所得税征收模式;降低税负,尤其是中低收入阶层的税负。
At present, the distribution of social income and wealth in our country presents a severe and increasingly severe polarization situation. The fact that the proportion of personal income tax in China’s total tax revenue and GDP is long-term low shows that the personal income tax of our country is in adjusting the income distribution and alleviating the unfair distribution of social income , The actual role played is extremely limited. In order to improve the social structure of our country, in addition to establishing the concept of social justice in the whole society and establishing a reasonable distribution system corresponding thereto, the tax system for taxation of income, consumption expenditure and property shall continue to be improved. In order to enhance the status of personal income tax, the main objective should be to broaden the tax base by enhancing the ability to control the tax sources; to timely convert the mode of collecting personal income tax; and to reduce the tax burden, especially the tax burden of the middle and low income groups.