The Regulation Of Individual Income Tax Income Distribution Function

Tax is an important part of national finance income, is also one of the important means of regulating economy, is the "stabilizer" of social wealth and "balanced". Since our country individual income tax is imposed in 1980, the personal income tax revenue and adjusting income distribution in the organization plays an important role, and become increasingly important taxes, become one of China’s tax revenue important sources. With economic development and social progress, the increasing disparity between the rich and the poor, the level of income gap is increasingly has become China’s economic and social development in the process of an unavoidable realistic problem. Income gap enlargement cause citizen consumption and other aspects of the gap, speed up the different social stratum differentiation, thus a threat to social harmony and stability. If you can’t solve the problem of the residents income distribution gap is too large, will affect the success of China’s economic restructuring and development of harmonious society, to avoid the negative influence of the widening income gap and its, the party and the government attaches great importance to the income distribution problem, a series of adjusting income distribution policy, contain income gap continued to expand. Personal income tax is one of the most important, but the current design of individual income tax system has some defects, makes the function of individual income tax in our country play is limited by many. Gradually establish and improve the scientific and reasonable personal income tax system, make it more standardized, scientific, which not only conforms to conform to international practice, is also the development of the socialist market economy’s own request and inevitable trend. How to further effective function of individual income tax revenue function, narrowing the gap between rich and poor is becoming more and more deserves attention. Therefore, further study of individual income tax law regulating function of income has a positive practical significance. The author combined with the current individual income tax system reform experience, according to China’s specific national conditions, from the expense deduction standard, the tax system mode, tax base and tax rates, tax collection and management from several aspects, such as analysis of our current individual income tax system in regulating income distribution problems, and put forward to adjust income distribution function of current individual income tax law to improve and perfect Suggestions, in order to provide a solution can be for reference.This paper discusses framework is as follows:The first part, overview of the individual income tax to adjust income distribution function. Elaborated the current personal income tax to adjust income distribution advantage, to clarify the concept of distribution of personal income tax revenue regulation on individual income tax revenue of the positive function of adjusting income distribution.The second part of the current individual income tax adjustment function is insufficient reason analysis, points out that the current personal income tax to adjust income function defects, it is concluded that need improving and perfecting the current individual income tax regulation system conclusion and should adhere to the guiding ideology and principle.The third part mainly establishing and perfecting the individual income tax regulation system in-depth thinking, put forward perfect our country individual income tax regulation of the financial system and the concrete train of thought and ideas.