我国个人所得税税负水平分析

由于我国个人所得税税制设计本身存在的缺陷 ,个人所得税的功能不但难以随着社会经济的发展而得到有效的发挥 ,反而会在一定程度上加剧社会分配不公。文章通过对我国个人所得税制度的分析 ,提出了进一步改革和完善的思路和措施。

An Analysis on Tax Incidence Level of China's Individual Income Tax

Abstact:Due to the existing defect of the tax system design in China,the basic functions of individual income tax can hardly be brought into practice during the changing of economic and social environment.On the contrary,to some extent, the income distribution is becoming unfairer.In this article,the author puts forward some thinking and measures of further reform and improvement by analysing the defect of China's individual income tax system.