| 效用最大化模型与中国个人所得税的治理 |
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| 引用本文： | 耿军会,刘莉,李巧莎.效用最大化模型与中国个人所得税的治理[J].经济与管理,2008,22(4):77-80. |
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| 作者姓名： | 耿军会 刘莉 李巧莎 |
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| 作者单位： | 河北金融学院,金融系,河北,保定,071051 |
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| 摘 要： | 随着个人所得税收入的快速增长，如何通过强化对个人所得税的管理以减少税收收入的流失，已经成为政府亟待解决的重要课题。针对中国个人所得税的税制不健全、处罚措施力度薄弱、公民“纳税”意识淡薄等问题，我们可以通过改革税制、加大惩罚力度、改革税收征管模式等措施加以改善和解决。
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| 关 键 词： | 个人所得税 效用最大化 税收流失 税收治理 |
| 文章编号： | 1003-3890(2008)04-0077-04 |
| 修稿时间： | 2008年3月6日 |
Utility Maxmizing Model and the Administration of Individual Income Tax in China |
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| Geng Junhui,Liu Li,Li Qiaosha.Utility Maxmizing Model and the Administration of Individual Income Tax in China[J].Economy and Management,2008,22(4):77-80. |
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| Authors: | Geng Junhui Liu Li Li Qiaosha |
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| Institution: | (Financing Department, Hebei College of Tinance, Baoding 071051. China) |
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| Abstract: | With the revenue of Individual Income Tax rising,the issue that how to control the lossing of the tax by intensifying management has become the most urgent problem that has to be solved by government.Aimed at the problems,such as China's individual income tax system imperfect,the punishment force weak and the awareness of tax liability faint,we should carry out many countermeasures including reforming the tax system,strengthening the punishment force and reforming the tax management model to perfect and solve those problems. |
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| Keywords: | individual income tax utility maximizing loss of the tax governance of tax |
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