从定位角度看个人所得税改革

本文以我国个人所得税应当定位在调节个人收入方面为切入点，通过数据分析得出我国新一轮个人所得税改革在一定程度上有利于缩小贫富差距。然而，要想更好地发挥个人所得税的收入调节功能，还必须从根本上改革个人所得税的弊端。本文详尽分析了现行个人所得税制的主要弊端，并提出相应改革方案。

A View of Reform in Personal Income Tax from Location Angle

This paper firstly discusses that the main function of personal income tax of China should be located in adjustment of individual income.The paper then analyses the contribution of new reform of personal income tax in decreasing the gap between the rich and poor.Finally,to bring the adjustment function of individual income into the better,the paper studies the problems in current personal income tax system and the reform plan,especially the ones which weaken the functions of adjusting income distribution.