| 再论我国个税起征点统一提高的合理性——以实质公平理念为视角 |
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| 引用本文： | 李长健,阮晓毅,张磊.再论我国个税起征点统一提高的合理性——以实质公平理念为视角[J].广州大学学报(社会科学版),2008,7(8):44-47. |
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| 作者姓名： | 李长健 阮晓毅 张磊 |
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| 作者单位： | 华中农业大学文法学院,湖北,武汉,430070 |
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| 摘 要： | 对于2007年12月个税起征点的第二次提高，公众普遍存在争议。从个税起征点是国家调整收入分配的手段的角度看，此次提高存在其合理性。而个税起征点的统一提高更是基于利益和谐下的社会实质公平的有力彰显，也是对构建和谐社会的有力推动。
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| 关 键 词： | 个税起征点 统一标准 实质公平 利益和谐 社会和谐 |
Discussion on raising personal income tax threshold——Based on the real fairness under harmonious society |
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| LI Changjian,RUAN Xiaoyi,ZHANG Lei.Discussion on raising personal income tax threshold——Based on the real fairness under harmonious society[J].Journal of Guangzhou University(Social Science Edition),2008,7(8):44-47. |
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| Authors: | LI Changjian RUAN Xiaoyi ZHANG Lei |
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| Institution: | ( Comprehensive Legal Affairs Department, Hua Zhong Agricultural University, Wuhan, Hubei 430070, China) |
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| Abstract: | In December of 2007,the government once again raised the personal income tax threshold,for which the people have different views.Personal income tax threshold is the means of adjustment of income distribution,its increase is reasonable.Uniform standards of the personal income tax threshold show the real fairness of harmonious interests and promote the realization of a harmonious society. |
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| Keywords: | personal income tax threshold uniform standards real fairness interests harmony social harmony |
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