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本文根据税率形式在个人所得税中的不同结合模式，界定了一元税率模式、二元税率模式、多元税率模式的概念．探讨了我国个人所得税改革中税率模式的选择，并尝试为我国二元税率模式改革画出路线图。
刍议个人所得税税率模式的选择
【摘 要】
：
本文根据税率形式在个人所得税中的不同结合模式，界定了一元税率模式、二元税率模式、多元税率模式的概念．探讨了我国个人所得税改革中税率模式的选择，并尝试为我国二元税率模式
【机 构】
：
暨南大学经济学院
【出 处】
：
财会月刊
【发表日期】
：
2010年1期
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