现行个人所得税政策面临的困境与出路

现行的个人所得税法是于2011年6月30日进行调整,调整后,个税免征额上调为3500元,由原来的九级超额累进税率变为七级超额累进税率,这引起个税政策效率与公平平衡的改变,因此本文试图阐述个税效率与公平两者之间的关系,并寻求一个平衡点,使得个税政策实现效率与公平的兼顾,最后提出一系列改进个税政策的对策和建议,如:加强税收征管与用税监督、在条件适当时推行综合税制、继续推行低税率政策。

The Balance between Efficiency and Equity of China Personal Income Tax Policy

The current law on personal income tax was modified in June 30,2011.After that,the tax exemption amount has been raised to 3500 Yuan and the former tax rates of nine classes have been changed into the tax rates of seven classes,which have led to the changes in the balance between efficiency and equity of tax policy.Therefore,by comparative studying,theoretical studying and model studying,this article attempts to explain the connotation of efficiency and equity of personal income tax policy and seek a balance point between efficiency and equity of personal income tax policy.Finally,this article proposes a series of suggestions to improve the personal income tax policy,such as: strengthening the supervision on tax collection and tax using;applying integrated tax system in appropriate conditions;continuing to implement the lower tax rates.