商业研究
商業研究
상업연구
Commercial Research
2009年
1期
157~161
,共null页
个人所得税 综合所得税制 收入调节 税制设计
箇人所得稅 綜閤所得稅製 收入調節 稅製設計
개인소득세 종합소득세제 수입조절 세제설계
income tax; overall tax system; income adjustment; tax system planning
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。
箇人所得稅是世界上普遍開徵的稅種，國外箇人所得稅實行綜閤所得稅製或者混閤所得稅製，充分髮揮其對自然人可支配收入的調節功能，在對高收入加彊徵收管理的同時，充分體現對低收入者的保護。藉鑒國外的做法，我國箇人所得稅必鬚儘快調整，以解決日益擴大的收入差距，縮小貧富差距，實現經濟社會穩定，建設和諧稅收。
개인소득세시세계상보편개정적세충，국외개인소득세실행종합소득세제혹자혼합소득세제，충분발휘기대자연인가지배수입적조절공능，재대고수입가강정수관리적동시，충분체현대저수입자적보호。차감국외적주법，아국개인소득세필수진쾌조정，이해결일익확대적수입차거，축소빈부차거，실현경제사회은정，건설화해세수。
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.
