摘要
个人所得税的重要功能之一是调节居民收入分配差距,实现社会的总体公平,但是我国现行的个人所得税制却已难以发挥其调节收入分配差距、促进社会公平的职能。立足我国国情,从分析我国个人所得税的功能定位出发,对我国个人所得税的改革方向提出建议。
One of the important functions of personal income tax is to adjust residents＇ income gap,and achieve the overall fair in our society.However,the current personal tax system in China cannot display this function based on the national conditions.The functions and positions of personal income tax is analyzed and some reform suggestions of personal income tax are put forward.
出处
《兰州工业高等专科学校学报》
2012年第3期72-74,共3页
Journal of Lanzhou Higher Polytechnical College
关键词
个人所得税制
收入分配
分类综合
personal income tax system
income distribution
classification generalization
