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改革开放以来,我国城乡居民收入不断增长,但居民的收入分配差距却在不断扩大。税收作为政府调控居民收入分配的重要手段,其作用发挥的如何以及改革的方向成为研究的热点。李万峰等(2007)认为中国的个人所得税制基本上没有起到调节居民收入分配的作用,只有建立综合的个税模式才能更好的发挥个人所得税的功能。饶海琴,冯仲华(2010)通过对上海市居民高、中、低等五个不同阶层税前、税后收入及基尼系数的分析,得出
Since the reform and opening up, the incomes of urban and rural residents in our country have kept growing, but the income distribution gap among residents has been constantly expanding. As an important means by which the government regulates the income distribution of residents, how the tax revenue plays its role and the direction of reform has become the hot spot of research. Li Wanfeng et al. (2007) argue that China’s personal income tax system basically does not play a role in regulating the income distribution of residents. Only by establishing a comprehensive tax model can we better function as a personal income tax. Rao Haiqin and Feng Zhonghua (2010) analyzed the pre-tax income, after-tax income and Gini coefficient of five different classes of Shanghai residents, middle and lower grades