论文部分内容阅读
当前,我国收入分配差距有进一步扩大的趋势,应大力加强个人所得税的收入再分配功能,提高个人所得税在税制结构中的地位,使其逐步成为税制结构中的主体税种之一。本文对个人所得税的发展趋势进行了分析,并提出要实现个人所得税的各项目标,应加强个人所得税与公司所得税、消费税和房产税的协调配合的观点。
At present, the gap between income distribution in our country has been further widened. We should vigorously strengthen the income redistribution function of individual income tax and increase the status of personal income tax in the tax structure, making it one of the main tax categories in the tax structure. This paper analyzes the development trend of personal income tax, and proposes to achieve the individual income tax goals, should strengthen the personal income tax and corporate income tax, consumption tax and property tax coordination and cooperation point of view.