| 从公平效率角度看农村个人所得税的开征 |
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| 引用本文： | 王静思.从公平效率角度看农村个人所得税的开征[J].天水行政学院学报,2007(2):103-105. |
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| 作者姓名： | 王静思 |
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| 作者单位： | 安徽大学法学院,安徽,合肥,230039 |
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| 摘 要： | 农村个人所得税的开征,无论是从公平还是从效率的角度看,都是不合时宜的。根据权利义务的统一性,农民没有享受到跟城镇居民相同的权利,如果让他们履行同样的义务,无疑是不公平的。考虑到中国农村的实际情况,开征也不符合效率原则。
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| 关 键 词： | 农村 个人所得税 社会保障 |
| 文章编号： | 1009-6566(2007)02-0103-03 |
| 修稿时间： | 2006年11月8日 |
On the Personal Income Tax in Rural Area With Fairness and Efficiency |
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| Authors: | WANG Jing-si |
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| Abstract: | Levying personal income tax in rural area is not improper both in fairness and efficiency.According to the uniformity of right and obligations,it's unfair to make peasants carry out the same obligations as city folks for they can't enjoy the same right.Considering the situation of the rural area of our country,it also doesn't conform to the principle of efficiency. |
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| Keywords: | rural area personal income tax social security |
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