| 个人所得税对居民消费影响研究的文献综述 |
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| 引用本文： | 周姗颖. 个人所得税对居民消费影响研究的文献综述[J]. 价值工程, 2021, 0(2): 253-255 |
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| 作者姓名： | 周姗颖 |
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| 作者单位： | 安徽审计职业学院 |
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| 基金项目： | 安徽省教育厅2020年高校人文社会科学研究重点项目:《个人所得税专项附加扣除对家庭消费的影响研究——以合肥市为例》(项目编号:SK2020A0894);安徽审计职业学院人文重点科研项目:《新一轮个税改革对居民消费的影响研究——以安徽省合肥市为例》(项目编号:SJSK2020A001)。 |
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| 摘 要： | 1994年至今,个人所得税已经历四次重大改革,个税改革是税制改革的重点内容.本文将从个人所得税对居民消费影响的理论研究和实证研究方面,对现有个人所得税的研究文献进行梳理总结,并进行述评,总结现有文献研究存在的不足之处,以期为进一步研究个人所得税对居民消费影响研究提供依据和方向.
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| 关 键 词： | 个税改革 居民消费 文献综述 |
A Literature Review of the Research on the Impact of Personal Income Tax on Residents |
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| ZHOU Shan-ying. A Literature Review of the Research on the Impact of Personal Income Tax on Residents[J]. Value Engineering, 2021, 0(2): 253-255 |
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| Authors: | ZHOU Shan-ying |
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| Affiliation: | (Anhui Audit College,Hefei 230601,China) |
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| Abstract: | Since 1994,personal income tax has undergone four major reforms,and individual tax reform is the key content of the tax system reform.This paper will summarize the existing research literature on personal income tax from the theoretical and empirical research on the impact of personal income tax on residents'consumption,and make a review,and summarize the shortcomings of existing literature research,in order to provide the basis and direction for further research on the influence of personal income tax on residents'consumption. |
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| Keywords: | personal tax reform resident consumption literature review |
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