| 关于个人所得税制的思考 |
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| 引用本文： | 刘志英. 关于个人所得税制的思考[J]. 中国地质大学学报(社会科学版), 2003, 3(1): 46-50 |
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| 作者姓名： | 刘志英 |
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| 作者单位： | 武汉大学,公共管理学院,湖北,武汉,430072 |
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| 摘 要： | 为了维护公平、缩小贫富差距 ,政府运用适度的再分配手段是必要的 ,个人所得税是政府再分配支出的重要来源。我国个人所得税制从设计到实施存在诸多弊端 ,未能真正发挥其再分配功能。本文通过对个人所得税制的理论与实践分析 ,说明科学合理地设计个人所得税机制既可以得到最多的税收 ,又可以保证最少的人受到伤害 ,可以在公平与效率之间做一个接近合理的选择 ,而不是简单地将两者对立起来
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| 关 键 词： | 个人所得税 贫富差距 |
| 文章编号： | 1671-0169(2003)01-0046-05 |
| 修稿时间： | 2002-10-21 |
Thinking on Individual Income Tax |
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| LIU Zhi- ying. Thinking on Individual Income Tax[J]. Journal of China University of Geosciences(Social Sciences Edition), 2003, 3(1): 46-50 |
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| Authors: | LIU Zhi- ying |
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| Abstract: | Itis necessary for the governmentto use properredistribution forimpartiality.Individual Income Tax is one ofthe main sources ofredistribution expenditure.In our country,Individual Income Tax System has some faults from scheme to execution and odes not really outputfunction of redistribution.From theo- retically and practically analyzing Individual Income Tax,this paper concludes thatscientifical and proper planning of Individual Income Tax System can get more tax and hurtpeople the least,and make a suitable choice between impartiality and efficiency. |
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| Keywords: | individual income tax disparity between the rich and the poor |
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