| 财产性收入的个人所得税思考 |
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| 引用本文： | 杨晓萌.财产性收入的个人所得税思考[J].北方经贸,2009(1):63-65. |
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| 作者姓名： | 杨晓萌 |
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| 作者单位： | 东北财经大学,产业组织与企业组织研究中心,辽宁,大连,116025 |
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| 摘 要： | 从财产性收入如何体现公平入手,在此基础上讨论了现行个人所得税所存在的缺憾,并借鉴其他国家调节财产性收入的经验,提出相关的个人所得税改革建议。建议合理设计工资性收入的累进税率体系,对财产性收入调整征税范围,加强税收征管,矫正工资性收入与财产性收入的＂税率倒挂＂现象。
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| 关 键 词： | 财产性收入 公平 个人所得税 |
The Study of Personal Income Tax Based on Property Income |
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| YANG Xiao-Meng.The Study of Personal Income Tax Based on Property Income[J].Northern Economy and Trade,2009(1):63-65. |
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| Authors: | YANG Xiao-Meng |
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| Institution: | Research Center of Industrial and Business Organization;Dongbei University of Finance and Economics;Liaoning;Dalian 116025 |
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| Abstract: | In this paper,the author attempted to explain the meanings of justice on property income,discussed the problems existing in Chinese personal income tax and tabled a proposal on reform of personal income tax by learning lessons from other countries’experience finally. |
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| Keywords: | property income justice personal income tax |
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