浅谈个人所得税法的效率和公平问题

为充分体现税收的行政效率、经济效率和社会效率，个人所得税法应在纳税主体、征税项目、税率的确定方面加以修改。而在公平方面，应实行有差别的生计扣除、家庭扣除和社会扣除，要引入公平交易原则，防止关联交易损害税收公平。

A Brief Talk on the Efficiency and Fairness of the Personal Revenue

For fully manifests the administrative efficiency of the tax revenue, the economic efficiency and the social efficiency, the individual income tax law should in the tax payment main body, the taxation project, the tax rate definite aspect perform to revise. But in the fair aspect,should implement the difference livelihood deduction, the family deduction and the society deducts, must introduce the fairness deal principle, prevented the connection transaction harm the fairnessof tax revenue.