个税改革对纳税人的影响分析 本文首先拟在我国改革开放进一步深入及国民经济发展的背景下，结合我国个人所得税体制的现状和特点，吸收现有文献资料的有关成果，主要运用统计分析和案例分析法，对2011年个人所得税改革产生的影响进行详细的论述，学术界将国内居民收入分配差距出现不断扩大的原因聚焦于个人所得税体制缺陷上面，但忽略了税收征管和整体税制结构对个税调节收入分配功能发挥的影响。研究发现，要充分发挥个人所得税对收入分配的调节作用，除了应对个人所得税税制本身做出调整外，还应加强税收征管，不断完善整体税制结构。本文从个税税制设计，税收征管及整体税制结构三个方面探讨如何加强个人所得税对收入分配的调节作用，以期缩小收入分配差距，促进社会和谐与稳定；本文运用定性分析法探讨目前个人所得税体制仍然存在的不足；并且与国外发达国家的个人所得税进行对比，进一步提出改进和完善的建议。 关键词：个人所得税；税制；改革；完善 The Reform of the Individual Income Tax To the Taxpayer’s Influence and Analysis ABSTRACT In combination with the present situation of personal income tax system and characteristics while absorbed the achievements from the existing literature materials, this article mainly using statistical analysis and case analysis to discuss the influence of individual income tax in 2011 in the background of the reform and opening-up go further and the development of the national economy. Academic circles focused the reason of distribution gap growing on the limitation of individual income tax system, but ignored the influence of the tax collection and the overall tax structure on the adjusting function of income distribution by tax. Study shows that, in order to give full play to the adjust function of income distribution by the individual income tax, in addition to adjust the individual income tax system itself, the tax collection and administration should be strengthened, and overall tax structure should be constantly improved. This article starts from the tax system design, tax collection and the overall tax structure, discusses how to strengthen the adjust function of income distribution by individual income tax in order to narrow the income distribution gap, promote social harmony and stability. This article deploys the way of qualitative analysis to discuss the defects in the personal income tax system, and compares with the individual income tax in developed countries, further puts forward suggestion of improving and perfecting. Key words：Individual income tax; Tax system; Reform; Perfecting
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