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发达国家普遍采用的累进综合个人所得税在发展中国家面临着更高的管理成本和遵从成本,因而可能不是发展中国家实现收入分配职能与作用的最优策略。对于我国而盲,未来个人所得税的改革方向应当是在合理确定劳动所得和资本所得税负水平的基础上,根据纳税人家庭人口数量及就业状况对费用减除标准加以细分。与个人所得税相比,商品税在税收结构中占有更高的比重,因此有必要对商品税的征收范围和税率予以适当调整,更好地发挥收入分配职能。
The progressive integrated personal income tax, commonly used in developed countries, faces higher management costs and compliance costs in developing countries and may not be the optimal strategy for developing countries to realize the function and role of income distribution. For our country blind and future personal income tax reform direction should be based on a reasonable determination of labor income and capital gains tax levels, based on the taxpayers family size and employment status of the cost deduction criteria are subdivided. Compared with the personal income tax, the commodity tax occupies a higher proportion in the tax structure. Therefore, it is necessary to properly adjust the range and tax rate of the commodity tax so as to give full play to the income distribution function.