| 调整个税政策应对经济衰退的国际比较与借鉴 |
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| 引用本文： | 王逸.调整个税政策应对经济衰退的国际比较与借鉴[J].扬州职业大学学报,2010,14(1):23-25. |
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| 作者姓名： | 王逸 |
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| 作者单位： | 扬州大学,江苏,扬州,225009 |
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| 基金项目： | 江苏省教育厅高校哲学社会科学基金项目，扬州大学人文社会科学研究项目 |
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| 摘 要： | 从个税转型、税前扣除、税率设计、税收抵免等角度介绍国外经验,分析我国现状,并提出应对经济衰退的个税改革建议。我国应实行类似于二元所得税的分类综合所得税制,调整、增加税前扣除,重新设计工资薪金所得的税率结构,引入税收抵免机制,提高高收入者的税收负担。
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| 关 键 词： | 个人所得税 经济衰退 改革 |
Reforming Individual Income Tax Policy to Deal with Economic Depression by Using Foreign Experience for Reference |
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| WANG Yi.Reforming Individual Income Tax Policy to Deal with Economic Depression by Using Foreign Experience for Reference[J].Journal of Yangzhou Polytechnic College,2010,14(1):23-25. |
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| Authors: | WANG Yi |
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| Institution: | WANG Yi (Yangzhou University,Yangzhou 225009,China) |
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| Abstract: | From the perspectives of transforming individual income tax model,tax deduction,tax rate design and tax credit,this article introduces the experience of foreign countries and analyses the present situation in China.Meanwhile,it offers suggestions on reforming individual income tax to deal with economic depression,such as: adopting the itemized-comprehensive income tax model,which is similar to dual income tax;adjusting and increasing tax deduction;redesigning the tax rate structure of wages;introducing tax ... |
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| Keywords: | individual income tax economic depression reformation |
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