深化个人所得税改革的若干问题探讨

为了抵御国际金融危机对我国经济带来的冲击和不利影响,中央及时推出了"扩内需、保增长、调结构"的应对方针。从实施积极的财政政策的角度来看,为充分发挥税收在扩大内需、优化经济结构方面的重要作用,结构性减税已然成为2009年税收政策的一大亮点。在当前形势下,如何进一步深化个人所得税(以下简称个税)的改革,就不单纯是税制改革本身的问题,而是事关国家的发展和社会的稳定。从理论和实践意义出发,针对个税改革的若干问题进行分析。

Discussion on the Certain Questions of Deepening the Personal Income Tax Reform

In order to withstand the impact and adverse effects of the international financial crisis on our country's economic,the government has promptly launched the approach of "expanding domestic demand,keeping growth,transferring structure" to deal with it.From the view of implementation of proactive fiscal policy,in order to give full function to the tax at expanding domestic demand,optimizing economic structure,the structural tax revenue has become a major highlight of the policy in 2009.Under the current circ...