摘要
个人所得税开征的主要目的一是组织财政收入,二是调节收入分配。不同的经济发展阶段,个人所得税制的功能定位也应有所不同。受我国目前经济发展水平的制约,加上日益扩大的社会收入分配差距,因此,个人所得税制应优先定位于调节收入分配,注重强调社会公平目标的实现。但现行个人所得税却呈现出一种"逆向调节"趋势。因而进一步改革个人所得税制、完善相关配套措施,便成为个人所得税调节功能充分发挥的必要条件。
The government taxes personal incomes for two main reasons： one is to supply the money and the other is to balance out the income gap. At present, the personal income tax should put the aim of emphasizing equality in the first place because of the reality of our country. But now the personal income tax adjusts the income distribution conversely. Therefore, the deep reforms of personal income tax and improve correlation supporting measures have become the most instant and important thing.
出处
《兰州商学院学报》
2007年第5期58-61,共4页
Journal of Lanzhou Commercial College
关键词
个人所得税
组织收入
调节分配
公平
personal income tax
supply the money
balance out the income gap
equity
