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高中政治《经济生活》(必修一),在提到个人所得税作用时,指出:“个人所得税是国家财政收入的重要来源,也是调节个人收入分配、实现社会公平的有效手段”。个税作为重要税种能增加财政收入自不必说,那么个税是如何调节个人收入、实现社会公平的呢?结合2011年新的个税实施方案(如下表对比所示),主要从提高免征额(起征点)、降低边际税率、减少税率级数和扩大级距等角度说明个税的作用。
When referring to the role of personal income tax, the article points out: “Personal income tax is an important source of state revenue and an effective means of regulating the distribution of individual income and achieving social fairness.” How can a tax regulate individual income and achieve social fairness? In light of the new tax implementation plan in 2011 (as shown in the table below), we mainly focus on improving the tax exemption (Threshold), reduce the marginal tax rate, reduce the number of tax rates and the expansion of the distance between the perspective of a tax role.