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随着市场经济的发展,个人所得税分类模式已经不能满足要素收入多样化和贫富差距拉大的现状,只有实行分类和综合的个人所得税征收模式,才能体现量能负担,进而增加纳税人的遵从度。
With the development of market economy, the individual income tax classification model can not meet the diversification of factor income and the widening gap between the rich and the poor. Only by implementing the classification and comprehensive mode of individual income tax collection can the burden on quantity and energy be increased and taxpayers’ compliance be enhanced degree.