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目前,引起我国居民收入分配不公的主要原因:一是劳动报酬在初次分配中的比重过低,二是社会保障体系不健全和个人所得税调节不到位。本文就如何充分发挥个人所得税在公平收入分配中的功能和作用进行研究,强调应适时制定公平收入分配的个人所得税政策,逐步扩大中等收入者比重。
At present, the main reasons causing unfair income distribution in our country are as follows: First, the proportion of labor compensation in the initial distribution is too low; second, the social security system is not perfect and the adjustment of personal income tax is not in place. This paper studies how to give full play to the function and role of personal income tax in the fair income distribution, emphasizes that the personal income tax policy of fair income distribution should be formulated in time and the proportion of middle income earners should be gradually expanded.