| 中国个人所得税改革历程与展望——基于促进构建橄榄型收入分配格局的视角 |
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| 引用本文： | 崔军,朱志钢.中国个人所得税改革历程与展望——基于促进构建橄榄型收入分配格局的视角[J].经济与管理研究,2012(1):29-37. |
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| 作者姓名： | 崔军 朱志钢 |
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| 作者单位： | 1. 中国人民大学公共管理学院,北京,100872
2. 中国人民大学公共管理学院 |
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| 基金项目： | 国家社会科学基金重点项目，教育部人文社科青年基金项目，教育部"211工程"三期子项目 |
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| 摘 要： | 本文以促进我国橄榄型收入分配格局构建与形成为主要视角,将如何充分发挥个人所得税的收入调节作用作为基本主线,简要分析了自1980年中国个人所得税开征以来的改革历程,着重评价了本轮改革(2011年)的主要内容和影响,提出了今后改革的总体思路和政策建议。
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| 关 键 词： | 个人所得税改革 橄榄型 收入分配格局 |
China's Individual Income Tax Reform: History and Prospects——Based on the Perspective of Building the Olivary Structure of Income Distribution |
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| CUI Jun,ZHU Zhi-gang.China's Individual Income Tax Reform: History and Prospects——Based on the Perspective of Building the Olivary Structure of Income Distribution[J].Research on Economics and Management,2012(1):29-37. |
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| Authors: | CUI Jun ZHU Zhi-gang |
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| Institution: | (School of Public Administration and Policy,Renmin University of China,Beijing 100872) |
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| Abstract: | In this paper,we take building of the olivary structure of income distribution as the main perspective,and follow the leading clue of how to make full use of the function of individual income tax on the income distribution.After a brief analysis on the reform process of China’s individual income tax since 1980,we mainly focus on the assessment of the current round of reform(2011) about the content and the impact,and put forward proposals about the general ideas and policy recommendations of the further reform. |
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| Keywords: | Individual Income Tax Reform Olivary Structure Income Disttibution |
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