| 个人所得税：政策目标与完善 |
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| 引用本文： | 周国良,李萍.个人所得税：政策目标与完善[J].西北师大学报,2002,39(6):98-101. |
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| 作者姓名： | 周国良 李萍 |
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| 作者单位： | 兰州商学院成人教育学院，甘肃兰州730020 |
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| 摘 要： | 任何改革，都是在一定的政策目标下进行的，从我国目前财政收入和分配差距拉大的现状来看，我们应把收入目标和调节目标做为我国现行个人所得税设计的政策依据。在税收实践中，是收入优先，还是调节优先，不存在一个永衡的规则，这要依各税各自的特征及社会经济发展的不同现状来加以选择。只要税制本身设计科学合理，这双重目标均可在同一税制下同时得以实现。基于此，我们应对我国现行个人所得税中的课税模式、费用扣除标准、税率结构、征管模式等方面的问题进行全方位的改革和完善。
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| 关 键 词： | 个人所得税 政策目标 税收 改革 课税模式 费用扣除标准 税率结构 税收征管模式 |
| 文章编号： | 1001-9162(2002)06-0098-04 |
Personal Income Tax: The Objective of Policy and its Perfection |
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| ZHOU Guo liang,LI Ping.Personal Income Tax: The Objective of Policy and its Perfection[J].Journal of the Northwest Normal University(Social Sciences),2002,39(6):98-101. |
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| Authors: | ZHOU Guo liang LI Ping |
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| Abstract: | Any reform is carried out under the guidance of the objective of a certain policy,and so,in view of the present condition of increased gap between the fiseal revenue and distribution,we should take the revenue objective and regulation objective as the basis on which to design the policy on personal income tax.In taxing practice,as to whether the revenue should have to take precedence or the regutation should,there is no everlasting rule;it is dependent on its own feature of each kind of tax and socioeconomic development at the time to make the choice.This dual objective can be realized under the same tax system,if only the design of tax system is of itself scientific and reasonable.On the basis of the above analysis,it is necessary for us to carry out an all round reform and perfection of our existing personal income tax in respects of tax model,standard of costs deducted from tax,structure of tax rate,and tax management model,etc.. |
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| Keywords: | personal income tax policy perfection |
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