| 个人所得税改革探讨 |
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| 引用本文： | 陈宗攀,李珍苹.个人所得税改革探讨[J].江苏警官学院学报,2006,21(2):69-72. |
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| 作者姓名： | 陈宗攀 李珍苹 |
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| 作者单位： | 1. 南京师范大学法学院,南京,210012
2. 杭州市上城区检察院办公室,杭州,310001 |
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| 摘 要： | 我国个人所得税起征点由800元提高到了1600元,这一改革措施没有从根本上解决个人所得税由于实行统一免征额所带来的实际上的不公平问题。除此之外,我国个人所得税还存在着税制不完善、税率结构不合理、征纳不充分等缺陷。我国可以从采用分类综合所得税制、提高边际税率、加强税收征管等措施入手,进一步深化个人所得税的改革。
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| 关 键 词： | 个人所得税 税收制度 经济管理 |
| 文章编号： | 1672-1020(2006)02-0069-04 |
| 修稿时间： | 2006年2月13日 |
On Reform of Individual Income Tax |
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| Chen Zongpan.On Reform of Individual Income Tax[J].Journal of Jiangsu Police Officer College,2006,21(2):69-72. |
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| Authors: | Chen Zongpan |
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| Abstract: | Individual income is levied tax starting with 1600 yuan(R.M.B) instead of 800 yuan(R.M.B.),which unfortunately is unable to eliminate unjustness due to the practice of universal tax deduction.In addition,such limitations as faulty taxation,unreasonable tax rate frame,and inadequate taxation exist in China's individual tax system.Thus we should reform present individual tax system by adopting classified comprehensive income tax system,increasing boundary tax rate,and strengthening management of taxation. |
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| Keywords: | individual income tax tax system reform on tax |
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