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按照与市场经济运行机制相适应的要求,对个人所得税制度进行一次比较彻底变革,除了应在税基方面建立起分类与综合相结合的个人所得税制以外,一个核心的问题就是重构个人所得税的税率结构。我国可实行分两步走的渐进改革方案和一步到位的单一税改革方案。改革后的个人所得税制应该是按照递增的平均税率但又是递减的边际税率对全部所得课税这两方面的结合。中国具备实施单一税改革的政治、财政与技术条件,目前改革的时机也是合适的。
In accordance with the requirement of adapting to the operation mechanism of the market economy, the personal income tax system has been subjected to a radical reform. Apart from setting up a personal income tax system combining taxonomy and comprehensiveness, one of the key problems is to reform the personal income tax Tax structure. China can implement a gradual reform program in two steps and a one-step reform plan for a single tax. The reform of the personal income tax system should be in accordance with the increasing average tax rate but it is decreasing marginal tax rate on all income tax combination of these two aspects. China has the political, financial and technological conditions to implement a single tax reform. The current timing of the reform is also appropriate.