| 公平:现阶段个人所得税制度改革的现实选择 |
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| 引用本文： | 潘小璐.公平:现阶段个人所得税制度改革的现实选择[J].无锡职业技术学院学报,2009,8(2):79-81. |
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| 作者姓名： | 潘小璐 |
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| 作者单位： | 中山市委党校、中山市综合成人中专,广东,中山,528400 |
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| 摘 要： | 随着我国经济的高速增长和经济体制改革的持续深入,出现了收入差距不断扩大的突出问题,基尼系数已超过0.4的国际警戒线,人们对公平的呼唤日益高涨。个人所得税作为调节收入分配的政策工具,其改革目标应由国情的客观要求与政府的政策目标决定。因此,公平是现阶段个人所得税制度改革的现实选择。
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| 关 键 词： | 公平 个人所得税 改革 |
Equity:A Realistic Choice of the Reform About Personal Income Tax System at Present |
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| Authors: | PAN Xiao-lu |
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| Institution: | PAN Xiao-lu (Zhongshan Municipal Party Committee Party School, Zhongshan General Adult Vocational School, Zhongshan 528400, China) |
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| Abstract: | As China＇s rapid economic growth and continued economic reform in depth, there has been growing income difference problem, the Gini coefficient is more than 0.4 of the international warning line, people are growing calls for fairness. Personal income tax adjustment of income distribution as a policy tool, and its reform goal should be the objective requirements of national policy objectives with the government deciding. Therefore, fairness is the personal income tax system reform at the stage and a realistic choice. |
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| Keywords: | fair personal income tax reform |
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