| 完善个人所得税制度研究 |
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| 引用本文： | 罗妙成,陈月富.完善个人所得税制度研究[J].技术经济,2007,26(7):85-89. |
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| 作者姓名： | 罗妙成 陈月富 |
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| 作者单位： | 1. 福建财会管理干部学院,福州,350001
2. 福建省地方税务局,福州,350003 |
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| 基金项目： | 福建省社会科学规划(二期)项目 |
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| 摘 要： | 个人所得税制改革必须与国情相结合分步实施、循序渐进,而不能一步到位。“十一五”乃至更长的一段时期,个人所得税制应按照主要体现收入再分配的政策目标来完善:实行综合与分类相结合的混合所得税制课税模式;简并税率形式,调整税率的幅度和结构;采取有效措施,减少个人所得税流失。
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| 关 键 词： | 政策目标 税制模式 税率 征管 |
| 文章编号： | 1002-980X（2007）07-0085-05 |
| 修稿时间： | 2007-03-01 |
A Study on Perfecting the Reform of Personal Income Tax System |
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| LUO Miao-cheng,CHEN Yue-fu.A Study on Perfecting the Reform of Personal Income Tax System[J].Technology Economics,2007,26(7):85-89. |
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| Authors: | LUO Miao-cheng CHEN Yue-fu |
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| Institution: | 1. Fujian Finance and Accounting Administrator College, Fuzhou 350001 ,China; 2. Fujian Local Tax Bureau, Fuzhou 350003, China |
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| Abstract: | The reform of personal income tax system should be conducted in the light of the national conditions and accomplished step by step in spite of in one step.During the ”11th five-year plan” period or in the longer term,personal income tax system ought to be perfected in the way that the policy objective of reflecting income redistribution can be achieved,that is,to combine consolidated income tax and classified income tax into mixed tax distribution system;to simplify the forms of tax rate and readjust its extents and structures;to take effective measures to reduce the loss of personal income tax. |
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| Keywords: | the objective of the policy tax distribution systems tax rate tax collection |
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