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个人所得税数据反映,广东居民收入分享经济发展程度提高,智力资本参与分配权重提升,工资性收入增速低工资群体快于高工资群体、欠发达地区快于珠三角。但也存在一些值得关注的问题,如劳动性收入税负明显高于资本性收入税负、中等收入群体税负明显高于高收入群体税负、欠发达地区居民收入差距大于GDP差距。建议以个人所得税税制改革为契机努力解决个人所得税逆向调节问题,以完善高净值群体控管体系堵塞征管漏洞,探索构建个人所得税和居民收入监控体系,不断提升公共治理管控能力。
Personal income tax data reflect the income growth of Guangdong residents to improve economic development, intellectual capital participation in distribution to enhance the weight, wage income growth rate of wage groups faster than high-wage groups, less developed regions faster than the Pearl River Delta. However, there are some problems worth noting. For example, the tax burden on labor is obviously higher than the tax on capital income. The tax burden on middle-income groups is obviously higher than the tax burden on high-income groups. The income gap between residents in less developed regions is larger than the GDP gap. Proposed to reform the personal income tax system as an opportunity to work hard to solve the problem of personal income tax reverse regulation in order to improve the high net worth group congestion management plug the loopholes in management, to explore the construction of personal income tax and resident income monitoring system, and constantly enhance the ability of public governance management and control.