摘要:中国实施改革开放以来，经济复苏发展的同时，人民生活得到巨大改善，但是根据多项调查研究表明，我国居民收入分配差距正在逐渐拉大，2012年我国基尼系数已经达到0.474，在此形势下，政府如果不能采取有效的措施进行调控，过大的收入差距将阻碍中国经济的发展，影响社会的稳定。因此促进公平分配成为近年来一个持续升温的话题，从“十二五”规划中我们也可以看出政府对此现象的高度关注。在收入分配领域，个人所得税作为调节社会财富分配、缩小个人收入差距的“稳定器”，能有效实现收入分配公平，始终受到人们的高度关注。然而，我国开征个人所得税以来，却未能实现公平分配，个人所得税占我国税收总收入比重较低，收入调节效果甚微，甚至出现逆向调节，个人所得税“劫贫济富”的现状为社会所诟病。因此本文从个人所得税的公平角度出发，立足于我国国情，对个人所得税的收入调节功能进行分析，同时，对我国个人所得税制现存的问题及如何改革和完善公平性提出了自己的看法。探索完善我国个人所得税制度的方案，使其更好的发挥调节收入分配的作用，缩小贫富差距是本文的研究重点。

关键词 公平；个人所得税；收入差距；调控效应

Abstract:Since the reform and open policy，along with the rapid growth of the national economy, the people's living standards have greatly enhanced and improved. Meanwhile, researches from various aspects show that China's current residents of income distribution gap is becoming wide gradually, the Gini Coefficient has reached 0.474 in 2012. In this situation, if the government can't take effective measures to control, income gap will severely affect the further development of the economy in our country and the social stability. Therefore，promoting fair allocation has become a hot topic in recent years. From the Twelfth Five-Year Plan, we can see that the Chinese government has paid much attention on it. In the field of income assignment, personal income tax，as a tool in adjusting assignment of society fortune and Individual income disparity, always attracts great attention. People always pay great attention on how to narrow the income gap between the rich and poor, finally receive fair allocation. Although Individual income tax has been imposed for 30 years, it still cannot guarantee equity income distribution. The proportion of Individual income tax in the whole revenue is very low. Compared with Gini Coefficient before tax, the Gini Coefficient after tax does not change obviously. The function of Individual income tax is weak. Indeed, there is conserve consequence. Individual income tax "robbing the poor to benefit the rich," the status causes public criticism. So in this article, I will select Individual income tax fairness as the major topic. Based on the reality of our country，I will do normal analysis and positive analysis. At the same time, I will raise my own views on the existing problems of China's personal income tax system and how to reform and improve the fairness. Exploring programs that improve our personal income tax system, to better play the role of regulating income distribution and to narrow the gap between rich and poor is the focus of this study.

Keywords  Fairness  Individual income tax  Income gap  Controlling effect