| 浅议个人所得税的调控职能 |
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| 引用本文： | 蒋黎敏.浅议个人所得税的调控职能[J].宁波教育学院学报,2007,9(4):48-50,57. |
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| 作者姓名： | 蒋黎敏 |
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| 作者单位： | 宁波大学计划财务处,浙江,宁波,315211 |
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| 摘 要： | 现行的个人所得税制度在运行过程中其调控职能大大减弱,工薪阶层成为个税纳税主力军、高收入者逃税严重,而简单凭借提高扣除额也并不能有效解决税收调控职能扭曲问题。究其主要原因还在于税收法规本身制度设计上存在缺陷和外部环境不够完善。为充分发挥个人所得税的调控职能,需要我们不断完善个人所得税的税收征管制度,科学设计税收制度,简化税率级次,扩大税基和税率级距,合理确定税率,适当调整边际税率,同时加快建设相应的配套机制。
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| 关 键 词： | 个人所得税 征收现状 调控职能 |
| 文章编号： | 1009-2560（2007）04-0048-03 |
| 修稿时间： | 2007-05-21 |
On the Function of Control of Individual Income Tax |
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| JIANG Li-min.On the Function of Control of Individual Income Tax[J].Journal of Ningbo Institute of Education,2007,9(4):48-50,57. |
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| Authors: | JIANG Li-min |
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| Institution: | Finance Section, Ningbo University, Ningbo, 315211, China |
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| Abstract: | The present Individual Income Tax System has decreased its function of control. Salaryearning individuals have been the main part of tax-payers while higher income persons evade taxes often. The main reason, suggested by this paper, lies in the deficiency in tax system and tax regulations as well as the imperfect circumstances. This paper also suggests that in order to improve the control function of individual income tax, we should design the tax regulations efficiently, simplify the grades of tax rate, enlarge the tax basis and difference of tax grades, adjust marginal tax rate and at the same time construct a matching system. |
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| Keywords: | individual income tax present collecting situation function of control |
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