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个人所得税的主要职能有体现在三个方面：筹集财政收入；调节经济，促进经济增长；调节收入分配。其中，个人所得税是调节收入分配的重要手段，我国个人所得税政策实行以来，在这方面一直都发挥了积极的作用。我国的个人所得税征收的时间并不长，在起征点的数额方面也做过几次调整，随着经济的不断发展，我国国民收入得到非常大的提高，个人所得税制度中的各种问题都暴露出来，需要进行改革和完善。同时，由于我国经济中存在的结构性问题，人民的贫富差距不断拉大，这增加对个人所得税调整功能的要求。文章根据最新个税草案，对我国个人所得税存在的问题进行分析，并对充分发挥个税调节功能，缓解分配不公的矛盾提出改革建议。
关键词：个人所得税, 征收管理, 税收制度, 费用扣除ABSTRACT
The main functions of the personal income tax is reflected in three aspects: to raise revenue; regulating the economy, promote economic growth; regulating income distribution. Among them, the personal income tax is an important means to regulate the distribution of income, personal income tax policy in China has, in this respect has been played a positive role. China’s personal income tax collection time is not long, and done several adjustments With the continuous economic development, China’s national income to get a very large increase in the threshold amount, the problems in the personal income tax system exposed the need to reform and improve. The same time, due to structural problems in our economy, the people of the gap between the rich and the poor widening, which increases the personal income tax adjustment function. According to the latest tax draft, the problems of China’s personal income tax analysis, and give full play to a tax adjustment function, to alleviate the contradiction of unfair distribution of proposals to reform.
KeyWords: Personal income tax ，Collection and Management ，Tax system ，Expense deductio
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