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摘要:2007年我国的基尼系数达到惊人的0.48,它表明我国的贫富分化已经达到相当程度,因此,基于公平视角,探讨深化改革我国现行的个人所得税制度具有十分的必要性。本文借鉴国外相关的税制改革经验,结合我国现实情况,分析我国现阶段税负公平缺失的现状,并就如何进一步完善个人所得税制度,促进税负公平,提出一些具体的对策思路。
关键词:个人所得税完善 税收公平 对策

2007 China's Gini coefficient is an alarming 0.48, it indicates that the polarization of rich and poor in China has already reached a considerable degree, therefore, based on the fair perspective, deepen the reform of China's current personal income tax system is the need to have. In this paper, learn from foreign experience in the relevant tax reform, in light of China's actual situation, at this stage of our fair tax loss of the status quo, and on how to further improve the personal income tax system, promote fair tax burden, put forward some specific measures idea.
Key words: personal income tax and improve the taxation fair Countermeasures
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