论文部分内容阅读
累进的个人所得税是政府调节收入和实现公平的重要工具,但我国现行个人所得税制却不能很好地发挥其调节功能。这一方面是因为现行个人所得税的税制设计不合理;另一方面也与个人所得税征收管理中漏洞重重的状况有关。本文从探悉我国个人所得税调节功能的现状出发,从税制设计和征收管理两个方面,对如何增进个人所得税的调节功能提出了几点意见。
Progressive personal income tax is an important tool for the government to adjust its income and achieve fairness. However, the current personal income tax system in our country can not exert its regulatory function well. This is partly due to the unreasonable design of the current personal income tax system; on the other hand, it is also related to the loopholes in the management of personal income tax collection. Based on the exploration of the status quo of the regulation function of personal income tax in our country, this article puts forward some opinions on how to improve the regulation function of personal income tax from the aspect of tax system design and collection management.