公平视野下我国个人所得税应税所得界定设想

个人所得税税制设计的重要职能之一就是调节社会财富分配，促进社会公平正义的实现。本文从调整个人所得税应税所得的角度出发，采用对比分析、实证分析的方法，对现行个人所得税对收入的调节效应情况进行分析。最后针对现行分项计征模式下的税负不公平、工薪阶层的税负过重等现象，本文从应税所得的免征额的界定，分项抵扣的设定等方面提出相关问题，然后借鉴国内外进步思想理论，进一步综合自己的思考，提出若干建议。

关键词：个人所得税；应税所得；实证分析法

The envisaged definition of China's personal income tax taxable income under Equality
Abstract: One of the functions of the design of the individual income tax system is to regulate the distribution of social wealth, promoting the realization of social justice. Starting from the point of view to adjust the personal income tax taxable income, using comparative analysis and the empirical analysis of the methods, the adjusting effect of the current personal income tax revenue can be measured. Under the unfair tax burden for the current breakdown of taxable mode and the overweight tax burden on working-class, there comes some of the questions of the definition of taxable income exemption amount and some questions help to set reasonable sub-deductible regulations. Finally, learning from the theory of the regulations of abroad income tax, a number of proposals that aim to perfect the definition of China’s personal income tax taxable income come out.

Keywords: personal income tax; taxable income; empirical analysis

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