全世界的研究者都在关注着中国的经济增长及其社会影响,其中收入差距是制约中国扩大内需的重要因素之一。从全球范围内来看,以消除收入差距为目的的个人所得税改革正成为实现经济稳定的重要课题。在中国,个人所得税在缩小收入差距方面似乎起到了一定的调节作用,但是有关地区和税种间关系的研究表明,东部地区的工资、薪金收入的税收较为集中,利息、股息、红利税收收入在同一时期的增长却较为缓慢,而与此同时存款余额大幅度增长,这不禁使人推测偷漏税现象的存在。诸多研究和报道都表明,中国的富裕阶层正在以更改国籍、通过企业进行直接投资等方式将收入与财产转移到国外,其中流向避税地的可能性较大,这使得征税基础受到瓦解,缩小收入差距的努力也常常付之东流。为此,应广泛运用2008年引入的避税地对策税制来改革现有的税收制度。 Researchers around the world are paying attention to China’s economic growth and its social impact. Among them, the income gap is one of the important factors restricting China’s domestic demand. From a global perspective, the reform of personal income tax aimed at eliminating the income gap is becoming an important issue for economic stability. In China, personal income tax seems to have played a certain regulatory role in narrowing the income gap. However, studies on the relationship between regions and tax categories show that taxes on wages and salaries in the eastern region are more concentrated and interest income, dividends and bonus income are the same The growth of the period was relatively slow, while at the same time the deposit balance increased substantially. This can not help but speculate on the existence of the phenomenon of tax evasion. Many studies and reports indicate that the affluent Chinese are shifting their income and property overseas by changing their nationality and making direct investments through enterprises. Among them, the possibility of going to tax havens is greater, which has caused the tax base to be disintegrated and reduced Efforts to widen the income gap often go down the drain. To this end, we should make extensive use of the tax avoidance measures introduced in 2008 to reform the current tax system.