共同富裕视角下我国个人所得税优化研究
Optimize Research of Individual Income Tax of Our Country under Visual Angle of Common Prosperity

以共同富裕视角为基础，研究了我国个人所得税的优化问题。首先，探讨了共同富裕的概念和内涵，以及共同富裕与个人所得税之间的关系。接着，分析了我国个人所得税制度的现状，包括税制改革的历史回顾、现行制度的特点以及存在的问题和挑战。在此基础上，阐述了共同富裕视角下个人所得税优化的理论基础，包括税收公平原则、税收激励和经济增长的关系，以及社会保障和福利需求。最后，提出了共同富裕视角下个人所得税优化的政策设计，包括调整税率结构、扩大税基和优化税收征管、探索差别化税制以及加强纳税人权益保护。
This paper studies the optimization of personal income tax in our country from the perspective of common prosperity. Firstly, it discusses the concept and connotation of common prosperity and the relationship between common prosperity and personal income tax. Then, has analyzed our country personal income tax system present situation, including the tax system reform historical review, the present system characteristic as well as the existence question and the challenge. On this basis, the paper expounds the theoretical basis of personal income tax optimization from the perspective of common prosperity, including the principle of tax fairness, the relationship between tax incentives and economic growth, and the need for social security and welfare. Finally, this paper puts forward the policy design of personal income tax optimization from the perspective of common prosperity, including adjusting the tax rate structure, expanding the tax base and optimizing the tax collection and management, exploring the differentiated tax system and strengthening the protection of taxpayers’ rights and interests.