| 个税费用扣除标准提高的影响及完善思路 |
| |
| 引用本文： | 李忠华,李美静.个税费用扣除标准提高的影响及完善思路[J].沈阳教育学院学报,2012,14(2):23-26. |
| |
| 作者姓名： | 李忠华 李美静 |
| |
| 作者单位： | 1. 沈阳大学经济学院,辽宁沈阳,110041
2. 大连珍奥集团有限公司供应部,辽宁大连,116620 |
| |
| 摘 要： | 分析了2011年我国个人所得税政策调整对我国社会的影响:从经济发展的角度看,对调动劳动者的积极性,刺激社会投资和消费,改善社会分配状况都会产生正面的影响;从财政的角度看,这种减税式改革在减少财政收入的同时还会收到替代财政补贴和财政社会保障支出的效果。指出本次调整未触及个人所得税中的费用扣除方法不合理、分类分项扣除不公平、应对物价上涨乏力等关键性问题,阐述了进一步完善的思路。
|
| 关 键 词： | 个人所得税 政策调整 经济效应 |
Influence of Enhancement of Individual Income Tax Deduction Standard and Improving Ideas |
| |
| LI Zhong-hua,LI Mei-jing.Influence of Enhancement of Individual Income Tax Deduction Standard and Improving Ideas[J].Journal of Shenyang College of Education,2012,14(2):23-26. |
| |
| Authors: | LI Zhong-hua LI Mei-jing |
| |
| Institution: | 1.College of Economics,Shenyang University,Shenyang 110041,China;2.Department of Supply,Zhen-Ao Group Co.Ltd.,Dalian 116620,China) |
| |
| Abstract: | It is analyzed that the adjustments in individual income tax in 2011 have an impact on our society.From economic perspective,it positively works on improving the enthusiasm,stimulating investment and consume of the society and changing social distributive condition.From the financial perspective,it is found to lessen the revenue and meanwhile get alternative subsidies and expenditure for social security.It is pointed out that it expounds a further improving idea without getting to the key problem of unreasonable tax,unfair classified deduction and debilitation coping with inflation and the improving ideas are clarified. |
| |
| Keywords: | individual income tax policy adjustments economic effects |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
