摘要
个人所得税具有调节收入分配的功能。虽然我国个人所得税制度几经改革,但它还是存在一些问题,这些问题影响其收入分配功能的实现。国外从20世纪80年代开始的个人所得税改革,注重突出其收入分配功能。借鉴国外经验,我国个人所得税应围绕促进收入分配公平目标进行深化改革。
Individual income tax has the func- tion of adjusting income distribution. Though the in- dividual income tax system has been reformed sev- eral times, some problems still exist which influence the realization of income distribution. Individual in- come tax reform carried out in foreign countries since 1980s focused on its income distribution function. Individual income tax reform in China should be deep- ened on the objective of improving fairness in income distribution by referring to foreign experiences.
出处
《涉外税务》
北大核心
2013年第2期28-32,共5页
International Taxation In China
基金
国家社科基金项目《稳定资本市场与扩大消费问题研究》(项目编号:09CJY083)的阶段性研究成果
关键词
个人所得税
收入分配
公平
Individual income tax Income dis-tribution Equity
