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现阶段我国个人所得税制改革目标应定位在高度强化调节功能、适度稳定收入功能,基于此,分类与综合相结合的混合税制模式是适合我国国情的税制模式,应从课税模式的完善入手,按照具体可行的方案渐进改革。
At this stage, the goal of the reform of personal income tax system in our country should be positioned to highly strengthen the regulatory function and moderately stabilize the income function. Based on this, the hybrid tax system combining taxonomy and comprehensive taxation is a tax model that suits our national conditions. Specific feasible program Gradual reform.