| 我国个人所得税对居民投资的影响与调整 |
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| 引用本文： | 赵英杰.我国个人所得税对居民投资的影响与调整[J].山西高等学校社会科学学报,2003,15(4):42-43. |
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| 作者姓名： | 赵英杰 |
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| 作者单位： | 山西农业大学,山西,太谷,030801 |
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| 摘 要： | 个人所得税不仅对社会公平有影响 ,对经济效率也有影响。通过对我国现行的个人所得税制对居民投资能力、投资结构、预期收益和投资风险的影响分析 ,我们可以从纳税扣除、金融产品利息免税优惠、个人所得税内部协调及企业所得税衔接的角度提出调整建议
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| 关 键 词： | 个人所得税 投资 税制调整 |
| 文章编号： | 1008-6285(2003)04-0042-02 |
| 修稿时间： | 2002年10月15 |
The Influence of Individual Income Tax on Resident's Investment and Ajustment |
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| ZHAO Ying,jie.The Influence of Individual Income Tax on Resident''s Investment and Ajustment[J].Social Sciences Journal of Colleges of Shanxi,2003,15(4):42-43. |
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| Authors: | ZHAO Ying jie |
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| Abstract: | Income tax not only has influence on social equality but also on economic efficiency.Through analysing influence of individual income tax system on ability of residents' investment,structure of investment,expectant profits and risk of investment,we may put forward adjustment proposals from the angle of deducting taxes,interests of financial products,tax free favour,inner coordinating of individual income tax and connection of enterprise's income tax. |
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| Keywords: | individual income tax investment adjustment of taxation system |
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