| 工薪起征点调整对企业影响的经济学分析 |
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| 引用本文： | 李嘉明,李苏娅.工薪起征点调整对企业影响的经济学分析[J].经济与管理,2005,19(6):33-35,42. |
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| 作者姓名： | 李嘉明 李苏娅 |
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| 作者单位： | 1. 重庆大学,审计处,重庆,400044
2. 重庆大学,经济与工商管理学院,重庆,400044 |
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| 摘 要： | 随着中国经济快速发展,中国的个人所得税税制已经不能适应实际需要,工薪起征点过低是目前个人所得税存在的主要问题之一,提高工薪起征点的个人所得税改革势在必行。对此提出了工薪起征点的调整方向,并运用经济学方法分析了工薪起征点调整后对企业净利润和分配政策等的影响。
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| 关 键 词： | 个人所得税 工薪起征点 实际工资 净利润 |
| 文章编号： | 1003-3890(2005)06-0033-03 |
Economic Analysis on the Influence of Increasing Deduction from Wage to the Enterprises |
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| LI Jia-ming,LI Su-ya.Economic Analysis on the Influence of Increasing Deduction from Wage to the Enterprises[J].Economy and Management,2005,19(6):33-35,42. |
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| Authors: | LI Jia-ming LI Su-ya |
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| Abstract: | With the rapid economic development in China, the present individual income tax system can't cater to the practical need of our country. The too low deduction from wage is the one of main problems in individual income taw at present. So the individual income tax reform which deduction from wage is raised must be enforced. For this reason, the adjustment direction of deduction from wage is suggested and the influence of the adjustment of deduction from wage on the net profit after tax and the policy of division is analyzed by the way of economics. |
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| Keywords: | individual income tax deduction from wage actual wage net profit after tax |
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