摘 要
我国经济的发展和社会的稳定受过大的收入分配差距所影响。因此，怎么缩小我国收入分配差距便成了现在急需解决的问题。个人所得税具有调节收入分配的功能，从高收入者征收个人所得税，政府不仅可以直接缩小居民之间的收入分配差距，还能为政府采取转移支付措施提高低收入阶层的收入提供财力支持。所以，个人所得税对居民收入分配差距之间的影响研究已经成为经济领域的主要课题。
本文首先介绍了个人所得税调节收入分配差距的功能定位及个人所得税调节收入分配差距的影响因素。并对比个税税率级距调整先后各收入阶层的影响，对我国个人所得税调节居民收入分配差距作用较弱的原因进行了理论分析，并借鉴美国、英国、德国等西方发达市场经济国家个人所得税调节收入分配差距功能的成功经验，并结合我国实际问题，提出了调整个人所得税税率级次，调整个人所得税免征额等提高我国个人所得税调节收入分配差距作用的对策和建议。
[关键词]：个人所得税，纳税单位，贫富差距，税率级距调整
Changes in personal income tax rate notch impact study of the various income levels
Abstracts
The development of our country's economy and social stability with large income distribution gap. Therefore, how to narrow the gap in income distribution in our country has become now urgently needs to solve the problem. Individual income tax has the function of adjusting income distribution from high earners to impose individual income tax, the government can not only directly reducing of income distribution gap between residents, but also for government transfer payments measures are taken to improve the income of low-income groups to provide financial support. So, the individual income tax impact on residents income distribution gap between research has become a major topic in the field of economy.
This paper first introduces the function orientation of the individual income tax to adjust income distribution gap and the influence factors of the individual income tax to adjust income distribution gap. And comparison of the income tax rate notch adjustment has the influence of different income levels, individual income tax adjustment of our country residents income distribution gap carries out theoretical analysis of the cause of the weak, and draw lessons from the United States, Britain, Germany and other western developed market economy countries the successful experience of the individual income tax to adjust income distribution gap functions, and connecting with the practical problems in our country, put forward the adjustment of personal income tax rate classes, adjusting individual income tax shall be exempted from the forehead to improve China's personal income tax to adjust income distribution gap effect of countermeasures and Suggestions.
[keywords]：The individual income tax，Tax unit，economic inequality，
Rate notch adjustment
绪论
选题背景
收入分配是经济中较为重要的问题，一切社会矛盾的基础也是分配的矛盾。一方面，社会发展的过程中最重要的标志是收入分配差距的变化，而另外一方面，收入分配差距也是最容易引发社会不稳定和社会不安定的因素。此外，所得的分布是社会再生产的重要组成部分，它在生产和消费之间起着关联的关键作用，合理的关系分配，有效的分配的系制度，才能使国民经济持续，快速，并且健康的发展。
当前调节收入分配的市场经济手段，主要是对个人收入征税，我国对比国际上个人收入税具有的负担低的特点，但对承受税收负担的人来说，税收负担便显出严重的不公平。目前，我们国家收入差距的不断增长，必然有很多制度性因素，其中之一是个人所得税的实际设计系统具有一定的不合理性，怎么合理设置个人所得税税率也是探讨的主要问题之一，个人所得税的征收与管理水平比较弱，税收监管手段不先进，没有一个健全有效的纳税人收入管理系统，导致不同收入来源的高收入者，出现逃漏税等现象，工薪阶层收入来源较为单一，所以便成为主要的个人所得税税负承担者，缺乏对不合理的收入，隐性收入的监管。个人所得税在这一系列问题的，不仅阻碍了个人所得税对收入分配的调节，并在一定程度上对收入分配不公的问题造成了雪上加霜的局面。
