| 差别化个人所得税起征点标准的政策缺陷分析 |
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| 引用本文： | 王琼,吴义刚.差别化个人所得税起征点标准的政策缺陷分析[J].经济与管理,2006,20(1):62-64. |
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| 作者姓名： | 王琼 吴义刚 |
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| 作者单位： | 1. 安徽农业大学,学生处,安徽,合肥,230036
2. 安徽农业大学,贸易经济系,安徽,合肥,230036 |
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| 摘 要： | 个税征收应当体现公平优先,差别化个人所得税起征点标准不利于社会公平,将税制不合理因素向落后地区的转嫁,加剧落后地区的对发达地区的转移支付,使中央财政职能缺失与错位,抑制落后地区的发展。
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| 关 键 词： | 个人所得税 标准 公平 政策 |
| 文章编号： | 1003-3890(2006)01-0062-03 |
| 收稿时间： | 09 19 2005 12:00AM |
| 修稿时间： | 2005年9月19日 |
The Defects of the Policy of Different Tax-levying Standards in Personal Incomes |
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| WANG Qiong,WU Yi-gang.The Defects of the Policy of Different Tax-levying Standards in Personal Incomes[J].Economy and Management,2006,20(1):62-64. |
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| Authors: | WANG Qiong WU Yi-gang |
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| Institution: | 1. Student Offices, Anhui University of Agriculture, Hefei 230036, China; 2. Department of Trade Economics, Anhui Universityof Agriculture, Hefei 230036, China |
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| Abstract: | The levying of income tax should reflect the priority of justice.The different tax-levying standards in personal incomes will do harm to the social justice.It will shift the inequitable factors onto the backward areas,thus aggravating the transfer paying from backward areas to developed district bringing about the loss and apposition of the financial function of the central committee and restraining the development of the backward areas. |
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| Keywords: | personal income tax standard justice policy |
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