摘要
随着经济体制改革的深入,我国收入分配制度改革取得了显著成效,人民生活水平得到普遍提高。但由于收入分配制度中一直没有最高工资规定,而最低工资标准确定不明确和测算方法不够科学致使最低工资标准普遍较低,导致收入分配不公的现象依然突出,收入差距扩大趋势明显,尤其是随着人们收入多元化的出现,这一差距进一步加大。而个人所得税作为有效调节收入分配、缩小收入差距的工具之一,因其税制本身的缺陷和漏洞,使其调节功能被弱化,进一步加剧了收入分配的不公。这些问题严重影响着共同富裕目标的实现和社会的和谐稳定。因此,文章从个税改革历程入手,分析了个税改革中存在的主要问题,并结合收入分配制度改革提出了完善个人所得税制的相应对策。
With the deepening of economic reform,China’s income distribution system reform has had remarkable achievement and living standards have generally improved.However,unfair income distribution is still prominent and income gap keeps widening because there has been no maximum wage regulation in the income distribution system.On the other hand the minimum wage standard is rather low because the minimum wage is not clear in the determination of the standard and the method of calculation is not scientific enough.Especially with the diversification of income,income gap is further enlarged.As one of the powerful tools to adjust the income distribution and narrow the income gap,the personal income tax weakens its regulating function because of the defects and loopholes of itself,which further intensifies the inequality of income distribution.These problems seriously affect the realization of common prosperity and social harmony and stability.Therefore,starting with the reform of personal income tax,this paper analyzes the main problems existing in the reform of personal income tax and puts forward corresponding countermeasures for the perfection of individual income tax system combined the reform of income distribution system.
作者
曹可成
CAO Ke-cheng(Xi’an University of Finance and Economics,Xi’an 710100,China)
出处
《西安财经学院学报》
CSSCI
2019年第6期120-127,共8页
Journal of Xi’an University of Finance & Economics
关键词
个人所得税
收入分配
最高工资
极限税率
personal income tax
income distribution
maximum wage
tax rate ceiling
