近几年中国的经济增长势头虽然有所放缓,但依然成为仅次于美国的世界第二大经济体。然而我们的人均收入却远远没有达到世界先进水平,同时贫富差距很大。这个时候我们完全可以利用税收来调节收入和分配,为促进社会公平发挥更大作用,这一点在欧美发达国家显而易见,而在我国,这个作用并不明显,反而存在不少弊端。我们试图从收入和分配角度简单阐述我国现行个人所得税的基本情况,同时借鉴发达国家行之有效的个税构架和征收制度,对我国接下去的个税设置和征收提出自己的看法。 Although its economic growth has slowed in recent years, it has remained the second-largest economy in the world after the United States. However, our per capita income is far from reaching the world advanced level, and there is a wide gap between the rich and the poor. At this time, we can make use of taxes to regulate income and distribution and play a bigger role in promoting social fairness. This is evident in the developed countries in Europe and the United States. In our country, this role is not obvious. On the contrary, there are many drawbacks. We try to simply explain the current situation of personal income tax in our country from the perspective of income and distribution. At the same time, we draw lessons from the effective tax structure and collection system in developed countries and put forward our own views on the next tax setting and collection in our country.