个税改革的几种误读

• 出 处: 领导文萃
• 发表日期: 2005年12期
• 关键词: 个税改革 误读 征税起点 个税起征点 总税收 税务管理 个人所得税 税赋 均贫富 二次分配

个税改革一石激起千层浪,引发各界人士热议激评,仔细思量其中几种看法或许值得廓清。第一种倾向认为此次个税改革应成为“新时代均贫富的契机”,但税收属于二次分配范畴,作为调节器,只是在大格局分配之后的小调整,不可能全面缩小分配差距,也不可能大幅缩小贫富差距。第二种倾向

A tax reform aroused Melaleuca waves, sparking criticism of people from all walks of life, carefully consider which of several views may be worth clarifying. The first tendency holds that this tax reform should become “an opportunity for both the rich and the poor” in the new era. However, taxation belongs to the category of secondary distribution. As a regulator, it is only a small adjustment after the pattern of large-scale allocation and it is impossible to reduce the distribution gap in an all-round way It is impossible to substantially reduce the gap between rich and poor. The second tendency