| 建立实物收入税基 完善个人收入所得税制度 |
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| 引用本文： | 周志太,查钢钢,陈醉. 建立实物收入税基 完善个人收入所得税制度[J]. 改革与战略, 2009, 25(2) |
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| 作者姓名： | 周志太 查钢钢 陈醉 |
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| 作者单位： | 1. 淮北煤炭师范学院经济与管理学院,安徽,淮北,235000
2. 淮北煤炭师范学院信息学院,安徽,淮北,235000 |
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| 摘 要： | 实物收入是人们收入的重要组成部分之一.文章分析了实物收入免税的不利因素.指出实物收入征税,应符合税收的收入原则、公平原则、效率原则、社会福利原则、调节经济的原则、中性原则和最适原则.
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| 关 键 词： | 实物收入 税基 税收原则 |
Setting up the Tax Base of Physical Income and Pefecting Individual Income Tax System |
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| Zhou Zhitai,Zha Ganggang,Chen Zui. Setting up the Tax Base of Physical Income and Pefecting Individual Income Tax System[J]. Reformation & Strategy, 2009, 25(2) |
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| Authors: | Zhou Zhitai Zha Ganggang Chen Zui |
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| Affiliation: | 1.School of Economics and Management;Huaibei Coal Normal University;Huaibei;Anhui Province 235000;2.Information College;Anhui Province 235000 |
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| Abstract: | The physical income is one of important constituents in the people' income.This paper analyzes that physical income in kind is exempted from tax,which harms the equality.and points out that physical income taxation have to conforms to tax revenue income principle,fair principle,efficiency principle,social welfare principle,adjustment economy principle,neutral principle and the best situation principle. |
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| Keywords: | physical income tax base tax principle |
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