| 家庭课税制与我国个人所得税改革 |
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| 引用本文： | 南俊.家庭课税制与我国个人所得税改革[J].河南商业高等专科学校学报,2007,20(5):23-25. |
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| 作者姓名： | 南俊 |
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| 作者单位： | 上海社会科学院,部门经济所,上海,200025 |
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| 摘 要： | 随着经济的发展和人均GDP的提高,我国对个人所得税进行了改革,对个税的免征额进行了调整.尽管如此,当前以分类所得税为模式的个人所得税的弊端依然存在,于是对实行家庭课税制的呼声越来越高.虽然目前实行家庭课税制的条件还不成熟,但家庭课税制以其特有的优势代表着我国个人所得税税制改革的方向.
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| 关 键 词： | 家庭课税制 个人所得税 税制改革 家庭课税制 个人所得税 所得税改革 income individual reform system 方向 税制改革 代表 优势 条件 存在 模式 分类所得税 调整 免征额 个税 发展 经济 |
| 文章编号： | 1008-3928（2007）05-0023-03 |
| 修稿时间： | 2007-03-12 |
Family Tax system and the reform of individual income tax of our country |
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| Nan Jun.Family Tax system and the reform of individual income tax of our country[J].Journal of Hennan Business College,2007,20(5):23-25. |
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| Authors: | Nan Jun |
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| Institution: | the department of shanghai academy of social science, shanghai , 200025 |
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| Abstract: | As the development of the economy of our country and the increase of the average gross domestic product , our country has done some reform to individual income tax and adjust the deduction. Even now , there are still existing some disadvantages about individual income tax which based on the mode of seperate taxation . At the meanwhile the recall for family tax has become more and more fiercely. Although carrying out family tax system temporality is not the best occasion, family tax system is in represent of the way about individual income tax reform with its special advantage . So discussion about family tax system and the reform of individual income tax of our country has great practical meaning. |
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| Keywords: | Family Tax System Individual Income Tax The Reform of Tax System |
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