作　　者： ;

机构地区： 南京审计大学

出　　处： 《商业研究》 2009年第1期157-161,共5页

摘　　要： 个人所得税是世界上普遍开征的税种,国外个人所得税实行综合所得税制或者混合所得税制,充分发挥其对自然人可支配收入的调节功能,在对高收入加强征收管理的同时,充分体现对低收入者的保护。借鉴国外的做法,我国个人所得税必须尽快调整,以解决日益扩大的收入差距,缩小贫富差距,实现经济社会稳定,建设和谐税收。 As a most popular tax, in many foreign countries income tax involves both overall tax system and mixed tax system for the purpose of adjusting natural person＇s income, i. e. protecting the low income parties while controlling the high income parties. Referring to the foreign practice, China need adjust the income tax system, and reduce the increasingly enlarged income gap between the rich and the poor so as to ensure of social and economic stability through the harmonious taxation.

关 键 词： 个人所得税 综合所得税制 收入调节 税制设计

领　　域： [经济管理]