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我国采用未调整的所得税模式征收个人所得税,看似实现了税收中性和公正,实则在很大程度上弱化了个人所得税对经济和社会的调节作用,可见未调整所得税模式的弊端甚重;而世界上多数国家均采用部分调整或完全调整所得税模式,这值得我国学习借鉴。本文通过借鉴外国成功经验,结合我国基本国情,运用指数化的方法修改我国个人所得税征收模式,测度2013年个人所得税免征额,为政府决策提供建议。
In our country, adopting the unadjusted income tax model to impose personal income tax appears to have realized tax neutrality and fairness, but in fact largely weakened the regulation of personal income tax on the economy and society. Thus, the unadjusted income tax model has many drawbacks. The world Most countries have adopted some adjustments or fully adjusted income tax model, which deserves our country to learn from. Based on the successful experience of other countries, combined with the basic national conditions of our country, this paper modifies the mode of personal income tax collection in China by exponential method, measures the exemption amount of personal income tax in 2013, and provides suggestions for government decision-making.