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目前,我国个人所得税在调节个人收入分配、缩小贫富差距方面发挥的作用十分有限,征管环节存在一定缺陷,征管水平也有待提高。本文针对现行个人所得税制及征管上出现的一些问题,对个人所得税改革提出建议及思路,以期更好地发挥个人所得税公平收入分配的职能。
At present, the personal income tax in our country plays a very limited role in regulating the distribution of personal income and narrowing the gap between the rich and the poor. The collection and management of the personal income tax has certain defects and the level of collection and administration needs to be improved. In this paper, according to the current personal income tax system and some problems in tax collection and administration, this paper puts forward suggestions and thoughts on personal income tax reform in order to give full play to the fair income distribution of personal income tax.