| 2000～2008年OECD成员国个人所得税变化及对我国的启示 |
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| 引用本文： | 高学江,刘丽.2000～2008年OECD成员国个人所得税变化及对我国的启示[J].涉外税务,2010(4). |
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| 作者姓名： | 高学江 刘丽 |
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| 作者单位： | 北京市地方税务局;中国人民大学财政金融学院; |
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| 摘 要： | 本文通过对2000～2008年OECD成员国个人所得税变化的分析,得出OECD成员国低收入纳税人税负下降、高收入纳税人税负上升,个人所得税最高边际税率普遍下降、税率档次进一步减少、税收累进性提高等结论。借鉴OECD成员国经验并结合我国国情,认为我国个人所得税的功能应定位于调节收入分配,并就如何提高我国个人所得税累进性提出了相关政策建议。
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| 关 键 词： | OECD成员国 税收负担 税收累进性 税制改革 |
Development Trends of Personal Income Tax in OECD Countries from 2000 to 2008 and Their Inspirations for China |
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| Xuejiang Gao&Li Liu.Development Trends of Personal Income Tax in OECD Countries from 2000 to 2008 and Their Inspirations for China[J].International Taxation In China,2010(4). |
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| Authors: | Xuejiang Gao&Li Liu |
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| Abstract: | Based on an analysis of changes of personal income tax in OECD countries from 2000 to 2008,this paper draws on such conclusions as tax burden of low income taxpayers declines while that of high income taxpayers rises,the top marginal tax rate generally declines,tax rate levels goes on decreasing and tax progressivity increases.Using experiences of OECD countries and combined with practical situations in our country,this paper argues that the function of personal income tax should focus on income distributio... |
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| Keywords: | OECD member country Tax burden Tax progressivity Tax reform |
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