论文部分内容阅读
强调经济效率提高的同时兼顾收入结果的适当公平 ,这是经济转轨时期我国个人所得税对收入分配调节的特定内容。因此 ,个人所得税收入调控功能的有效发挥必须建立在严密的个人收入监控机制及一定的财政收入基础上 ,同时科学地设计个人所得税制的相关内容 ,合理划分税权 ,强化对高收入者的税收征管 ,实行多层次、多环节的税收调节也是当前缩小收入分配差距的一项必要措施。
Emphasizing the appropriate fairness in improving economic efficiency while taking into account the result of income is the specific content of the regulation of income distribution on the basis of personal income tax in the period of economic transition. Therefore, the effective display of personal income tax revenue regulation and control functions must be based on a close monitoring mechanism of personal income and a certain amount of financial revenue. At the same time, we should scientifically design the relevant contents of the personal income tax system, divide the tax right rationally, and strengthen the taxation of high-income earners Tax collection and administration, the implementation of multi-level, multi-part of the tax adjustment is also a necessary measure to narrow the income distribution gap.