我国现行个人所得税工资薪金所得税级和税率的思考

摘要

个人所得税的收入调节功能一般用税收的累进程度及再分配效应来反映,从目前我国现阶段国情来看,个人所得税税率结构仍存在级距偏窄,级次偏多,税率结构不合理的现状,在实现个人所得税调节居民收入的分配这一重要功能方面效果并不理想.文章具体分析了现行税率结构的不足,并提出关于工资薪金税率结构方面的一点建议.%Generally, the regulatory function of personal income tax use Progressive tax and Redistribution effect to reflect, from the present situation in China, the personal income tax rate structure still exists the nar-row range,the gradation slants much, the unreasonable tax rate structure, in the realization of individual income tax adjusting income distribution of the an important aspect of function effect is not ideal,this paper makes a concrete analysis of the existing problems in the current tax rate structure,and put forward some suggestions about the salary of tax rate structure.