税收公平与个人所得税的探讨摘要当前税收公平与个人所得税俨然已经无法跟上我国社会经济发展的步伐，在一定程度上制约了社会主义和谐社会的构建工作，税收公平与个人所得税及个人所得税相关残留的问题成为我国迫切需要解决的问题。首先对个人所得税及我国个人所得税发展历程进行概述，其次，分析了个人所得税纳税的必要性与意义，接着论述了税收公平与个人所得税目前存在的问题。分别包括个人所得税普遍率低、偷税、漏税现象仍然严重、高水平纳税人才缺乏。最后，提出4 税收公平与个人所得税的可行性路径，指出应当加强政策宣传与教育，提升人们纳税意识，完善税收制度并培养相关专业人才。关键词：强化个人所得税；调节；收入分配作用；路径AbstractAt present, tax fairness and individual income tax seem to have been unable to keep up with the pace of China's social and economic development, to a certain extent restricts the construction of a harmonious socialist society, tax fairness and individual income tax and personal income tax related residual problems become an urgent need to solve the problem. This paper takes the current individual income tax adjustment income distribution in the realistic question as the starting point, this paper first elaborates the tax fairness and the individual income tax significance, mainly includes helps to create the fair competition external environment, is advantageous to enhance the laborer's labor enthusiasm, promotes the national economy to be good and the fast development.Key words: strengthening individual income tax; Regulation; The role of income distribution; The path目录摘要................................................................................................................................1Abstract..........................................................................................................................2引言...............................................................................................................
