| 个人所得税法改革的价值定位——以人权为标准 |
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| 引用本文： | 王茂庆.个人所得税法改革的价值定位——以人权为标准[J].山东科技大学学报(社会科学版),2008,10(1):30-34. |
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| 作者姓名： | 王茂庆 |
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| 作者单位： | 山东科技大学文法学院,山东,青岛,266510 |
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| 摘 要： | 人权为个人所得税法改革提供基本的价值坐标。我国个人所得税法改革应该摒弃义务本位，确立权利本位的改革方向；要以人民主权为手段，确立人权本位的改革基点；在权利内容上，要以生存权为本位，同时高度重视自由权的保障。
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| 关 键 词： | 人权 权利本位 个人所得税法 生存权 |
| 文章编号： | 1008-7699(2008)01-0030-05 |
| 修稿时间： | 2007年11月10 |
Value Orientation of the Reform of China's Individual Income Tax Law——Based on Human Rights |
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| WANG Mao-qing.Value Orientation of the Reform of China''''s Individual Income Tax Law——Based on Human Rights[J].Journal of Shandong University of Sciences & Technology(Social Science),2008,10(1):30-34. |
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| Authors: | WANG Mao-qing |
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| Institution: | WANG Mao-qing (College of Humanities and Lazy,, Shandong University of Science and Technology, Qingdao, Shandong 266510, China) |
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| Abstract: | The reform of individual income tax law should be based on the fundamental value standard- human rights. It should be orientated to the right standard instead of the original duty standard, that is, the establishment of the basic origin of human rights protection by the people＇s sovereignty. The reform content should be based on the standard of the right of existence as well as the protection of the liberal rights. |
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| Keywords: | human rights right standard individual income tax law right of existence |
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