| 个人所得税的国际趋势及借鉴 |
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| 引用本文： | 黄慧敏.个人所得税的国际趋势及借鉴[J].郑州大学学报(哲学社会科学版),2001,34(3):25-30. |
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| 作者姓名： | 黄慧敏 |
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| 作者单位： | 郑州大学,商学院,河南,郑州,450052 |
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| 摘 要： | 改革和完善我国个人所得税制度势在必行,从我国实际出发,遵循国际趋势和贯例,个人所得税改革应以收入分配为政策目标;采用综合所得课税模式;把征管权收归中央;拓宽税基;以累进税率为主;积极推行现代化的征管模式,提高征收效率.
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| 关 键 词： | 个人所得税 国际趋势 收入分配 公平 效率 |
| 文章编号： | 1001-8204(2001)03-0025-06 |
| 修稿时间： | 2001年1月10日 |
International Tendency and Reference of Individual Income Tax |
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| HUANG Hui-Min.International Tendency and Reference of Individual Income Tax[J].Journal of Zhengzhou University(Philosophy and Social Science Edition),2001,34(3):25-30. |
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| Authors: | HUANG Hui-Min |
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| Abstract: | It is imperative for China to reform and improve the system of individual income tax. Based on the study of international development tendency of individual income tax and in reference to international customary practice,suggestions and countermeasures are put forward on policy objective,tax Levy pattern,tax jurisdiction,determination of tax base,tax rate design and tax administration pattern. |
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| Keywords: | individual income tax international tendency income distribution equality efficiency |
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