个人所得税对收入公平的影响讨论【摘要】改革开放加快了我国经济进展的步伐,居民收入差距随着整体收入水平的提高呈现逐年扩大的趋势.居民收入差距的扩大严重阻碍我国经济的可持续进展和社会的稳定。讨论居民收入如何公平分配是经济学中的重要课题之一。公平的居民收入分配不仅对保持经济进展有重要影响，而且对国家的治理及社会的稳定也有重要作用。税收作为宏观调控的重要工具可以体现在两个方面:一是通过组织财政收入为居民提供公共产品，实现国家职能；二是在收入取得、消费支出环节的课税调节居民收入分配.个人所得税通过对低收入者少征税甚至不征税，对高收入者多征税的方式能够最为直接的调节居民收入分配,不仅能够缩小居民收入差距还能增加财政收入。1994 年税制改革以后,我国个人所得税不仅在整体规模上逐年增加,同时调节城镇居民收入分配的功能也在增强,但是由于个人所得税制度的不完善,工资薪金征税的比重过高,出现了逐渐沦为“工薪税”的观点.现阶段，我国正面临深化财税体制改革，对个人所得税的讨论特别是其在促进城镇居民收入公平分配方面的作用讨论显得尤为重要。 【关键词】个人所得税;收入公平；调节功能;税率 Research on the influence of individual income tax on income equity［ Abstract ］ the reform and opening up the pace of economic development of our country, the income gap between residents with the overall income level is widening year by year. The income gap of residents seriously hinder the sustainable development of China’s economy and social stability。 The income equitable distribution of residents is one of the important issues in economics. The residents’ income distribution fair not only has important influence on the economic development ， but also play an important role in national governance and social stability. As an important tool of macro—control tax can be embodied in two aspects: one is through the organization of fiscal revenue for the residents to provide public goods, government functions； two In the income tax expenditure ， consumption regulation of income di...
