个人所得税的收入差距调节功能及其优化

调节个人收入差距是个人所得税的基本功能之一。我国的《个人所得税法》历经数次修改，其收入分配调节功能在逐步增强。但由于对税制模式等问题没有进行大的改革，其收入分配调节功能仍有一定局限性。个人所得税收入比重过低、分类所得税制、征税对象范围狭窄、税法执行力度等问题都影响了个人所得税收入差距调节功能的发挥。为完善个人所得税制，应当改分类所得税制为综合所得税制，建立科学合理的费用扣除制度，全面梳理个人所得税税收优惠政策。

Income Gap Adjusting Function of Individual Income Tax and Its Optimization

One of the basic functions of individual income tax is to adjust the personal income gap.The modification of individual income tax law cannot enhance the function of personal income gap adjustment.The low proportion of individual income tax,the classified income tax system,the narrow scale of tax subject,and the uncritical punishing implementation all tax limits the function of individual income tax to adjust the personal income gap.We should transform the classified income tax system to comprehensive income tax system,establish a fair and scientific expense deduction system and comb the individual income tax preference policy comprehensively.