缩小居民收入差距的税收对策

征收个人所得税是缓解我国居民收入差距悬殊矛盾的有效办法.但目前我国个人所得税征管制度不够完善,常常出现"管得住工薪阶层,管不住新生贵族"的现象.当前只有加大税收征管力度,增强公民的纳税意识,"锁定"关键纳税人,才能充分发挥个人所得税在缩小居民收入差距方面的独特作用.

The Tax Countermeasure Against Income Gap of Residents

Levying personal income tax is an effective way for China to bridge the enormous income gap among the citizens. However, the current taxation system is far from being perfect, resulting in the common phenomenon that "it can merely administer wage earners while leaving the upstarts at large". This paper points out that only by strengthening taxation measures and enhancing the citizen's awareness of tax paying and focusing on major tax payers can the taxation system play a unique role in narrowing the income gap among citizens.