摘要
随着中国居民贫富差距的逐渐加大,通过个人所得税减税减轻中低收入群体的税负成为政府"削高补低"政策的着力点。在个人所得税的诸多要素中,"起征点"的上调有着直接、透明等优点,但也容易产生累退性的不利结果;与之相比,税率和级距的调整则更利于发挥个人所得税的收入分配调节作用。因此,中国个人所得税的修订应将"起征点"的上调和税率、级距的调整结合起来,只有这样,才能使减税的好处真正落到中低收入阶层头上。
Along with the widening of the income gap in our country gradually, the revision of the personal income tax has become the important strategy of our government to reduce the tax burden of low - income people. Among the elements of the individual income tax, the increase of the exemption of the salary income has advantages because of its direct and trans- parent role for tax cut. Meanwhile, this method is also easy to produce such adverse results as it is regressive. By contrast, the adjustment of tax rates and bracket is more favorable for the income distribution adjustment of the individual income tax. Therefore, we should combine the increase of the exemption of the salary income with the revision of its tax rate and bracket. Only in this way can we truly make the low - income people shared the＂tax cuts＂ of the personal income tax.
出处
《经济与管理研究》
CSSCI
北大核心
2011年第6期52-54,100,共4页
Research on Economics and Management
关键词
个人所得税
减税
策略
Personal Income Tax
Tax Cuts
Strategy
