| 税收公平原则下的《个人所得税法》的完善 |
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| 引用本文： | 张苏煜. 税收公平原则下的《个人所得税法》的完善[J]. 安徽工业大学学报(社会科学版), 2004, 21(5): 16-18 |
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| 作者姓名： | 张苏煜 |
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| 作者单位： | 安徽大学,法学院,安徽,合肥,230039 |
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| 摘 要： | 税收公平原则体现在一切具有纳税能力的人均应承担纳税义务 ,处于同等经济状况的人应纳同等税负。我国《个人所得税法》横向公平的缺失集中体现在分类所得税制上 ,而纵向公平的缺失主要反映在统一的扣除标准上。我国《个人所得税法》应选择综合所得税制 ,并合理区别对待不同经济负担的纳税人进行费用扣除。
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| 关 键 词： | 个人所得税 税收公平原则 税制模式 费用扣除 |
| 文章编号： | 1671-9247(2004)05-0016-03 |
| 修稿时间： | 2004-04-15 |
To Perfect China Individual Tax Law from the Principle of Tax Equity |
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| ZHANG Su-yu. To Perfect China Individual Tax Law from the Principle of Tax Equity[J]. , 2004, 21(5): 16-18 |
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| Authors: | ZHANG Su-yu |
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| Abstract: | The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.For those who have similar income should pay similar taxes.Our China Individual Tax Law should select comprehensive income tax system and treat them respectively according to their different economic burdent to remove the part of taxes. |
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| Keywords: | individual tax the principle of tax equity pattern of income taxation expense deduction |
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