| 我国个人所得税税制模式与税负公平的探析 |
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| 引用本文： | 陈云霏.我国个人所得税税制模式与税负公平的探析[J].重庆教育学院学报,2010,23(6):84-86. |
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| 作者姓名： | 陈云霏 |
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| 作者单位： | 重庆教育学院财务处,重庆400067 |
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| 摘 要： | 经过30年实践表明．我国个人所得税在调节个人收入、增加财政收入方面发挥了积极作用。但是随着社会经济的发展，我国个人所得税课税模式暴露出一些问题，本文在分析所得税制的基础上指出现行税制存在税负不公平、税制结构复杂、征管不到位等情况，亟待有关部门进行税制改革。
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| 关 键 词： | 个人所得税 分类所得税制 税负公平 |
Analysis of individual income tax system and tax fairness |
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| CHEN Yun-fei.Analysis of individual income tax system and tax fairness[J].Journal of Chongqing College of Education,2010,23(6):84-86. |
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| Authors: | CHEN Yun-fei |
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| Institution: | CHEN Yun-fei (Department of Financial Office, Chongqing Education College, Chongqing 400067, China) |
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| Abstract: | The thirty years＇ experience shows that individual income tax plays a positive role in regulating individual income and increasing state revenue. With the development of social economy, some problems of the levy taxes model of individual income tax have been exposed. Having analyzed the basis of income tax, this paper shows the present situation of unfairness of tax burden, complexity of tax structure and weak levy and administration in the hope of carrying out tax system reform. |
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| Keywords: | individual income tax classified income tax system fairness of tax burden |
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