| 我国个人所得税改革的制度探析 |
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| 引用本文： | 马长海,刘梦岩. 我国个人所得税改革的制度探析[J]. 北方经贸, 2009, 0(11): 65-67 |
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| 作者姓名： | 马长海 刘梦岩 |
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| 作者单位： | [1]河北农业大学经济贸易学院,河北保定071000 [2]西南财经大学财政税务学院,成都610074 [3]河北农业大学商学院,河北保定07lOOO |
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| 摘 要： | 我国现行个人所得税未实现其功能定位，并且还存在税制体系不调，收缴申报征管工作薄弱，重复征税等问题。因此改革应在混合型个人所得税制总体框架下，扩大征税范围，调整优化税率结构，规范费用扣除，减轻投资所得重复征税；并积极推进个人信用制度建设，加强全国税务信息网络系统建设。
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| 关 键 词： | 个人所得税 调节分配 制度分析 |
Institutional Analysis on Reform of Personal Income Tax in China |
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| Affiliation: | MA Chang-hai LIU Meng-yan (1.Economics and Trade College,Agricultural University of Hebei,Baoding,071000;2.Public Finance and Taxation College,Southwestern University of Finance and Economics, Chengdu,610074;3.Business College,Agricultural University of Hebei, Baoding, 071000) |
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| Abstract: | The current personal income tax did not achieve its functional orientation, and also there are many proplems,such as uncoordinated system ,weak collection and management of work and double taxation.Therefore, it must be reformed in a mixed-type personal income tax system, expand the scope of levy, ptimize the tax rate structure, standardize expense deduction,lighten off double taxation;and promote personal credit system,strengthen construction of the national tax information network system. |
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| Keywords: | Personal Income Tax Adjustment of distribution Institutional Analysis |
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