论文部分内容阅读
本文探讨了中国个人所得税改革的几个问题:(1)中国个人所得税应该实现什么功能,重点强调收入分配调节功能;(2)中国应该选择综合所得税模式;(3)文章试探性地提出了个人所得税制度架构的框架;(4)提出了一步到位在中国推行综合的以家庭联合申报和个人申报相结合的个人所得税制度。
This article explores several issues of China’s personal income tax reform: (1) What functions should be realized in China’s personal income tax, with emphasis on the function of income distribution adjustment; (2) China should choose a comprehensive income tax model; (3) The article tentatively proposes that individuals (4) Put forward a step by step implementation of an integrated personal income tax system based on family joint declaration and individual declaration in China.