优化我国劳务所得课税 促进居民收入分配公平

目前,我国对劳务所得的课税项目分散、同类所得税负不同、税负普遍较重,已构成我国收入分配差距过大的诱因之一。基于此,本文借鉴西方发达国家对劳务课税的先进经验,从课税范围、费用扣除标准和税率设计等方面提出了完善我国劳务所得税制设计的政策建议。

Optimizing Tax on Service Income for Improving the Fairness of Residential Income Distribution

At present the disperse tax items, income of the same category with varied tax burden and universal heavy burden in the taxation on service income has become one of the causes to the large disparity of income distribution between the rich and the poor in China. Based on these, in reference to the advanced international experience of taxation on service income, this paper puts forward some policy suggestions to improve service income tax system from the scope of taxation, standards for expense deduction, des...