我国个人所得税功能定位问题的思考

2009年我国税改的主基调是结构性减税,对于个人所得税改革的研究成为各界普遍关注的焦点之一。文章旨在探讨个税改革的一个前提性问题,即:我国个税的功能定位问题。文章借鉴西方经验,结合我国实际认为,现阶段个税成为我国税收体系主体税种的条件尚不具备,因此,目前我国个税应以调节收入分配功能优先。

Discussion on the orientation problem for the function of the individual income tax in China

The main tone of our tax reform in 2009 is the configurable tax decrease, and the research for the individual income tax reform has become the focus of the public. The paper aims to discuss the premiss in tax reform, which is the furction orientation of our individual income tax. Through western experience and our domestic practice, it is believed that at present, there is not enough condition to turn the individual income tax into our main tax, therefore, our individual income tax should has the income distribution modulation function first at present.