经济与管理研究
經濟與管理研究
경제여관리연구
Research on Economics and Management
2011年
6期
52~54
,共null页
个人所得税 减税 策略
箇人所得稅 減稅 策略
개인소득세 감세 책략
Personal Income Tax ; Tax Cuts ; Strategy
随着中国居民贫富差距的逐渐加大，通过个人所得税减税减轻中低收入群体的税负成为政府“削高补低”政策的着力点。在个人所得税的诸多要素中，“起征点”的上调有着直接、透明等优点，但也容易产生累退性的不利结果；与之相比，税率和级距的调整则更利于发挥个人所得税的收入分配调节作用。因此．中国个人所得税的修订应将“起征点”的上调和税率、级距的调整结合起来，只有这样，才能使减税的好处真正落到中低收入阶层头上。
隨著中國居民貧富差距的逐漸加大，通過箇人所得稅減稅減輕中低收入群體的稅負成為政府“削高補低”政策的著力點。在箇人所得稅的諸多要素中，“起徵點”的上調有著直接、透明等優點，但也容易產生纍退性的不利結果；與之相比，稅率和級距的調整則更利于髮揮箇人所得稅的收入分配調節作用。因此．中國箇人所得稅的脩訂應將“起徵點”的上調和稅率、級距的調整結閤起來，隻有這樣，纔能使減稅的好處真正落到中低收入階層頭上。
수착중국거민빈부차거적축점가대，통과개인소득세감세감경중저수입군체적세부성위정부“삭고보저”정책적착력점。재개인소득세적제다요소중，“기정점”적상조유착직접、투명등우점，단야용역산생루퇴성적불리결과；여지상비，세솔화급거적조정칙경리우발휘개인소득세적수입분배조절작용。인차．중국개인소득세적수정응장“기정점”적상조화세솔、급거적조정결합기래，지유저양，재능사감세적호처진정락도중저수입계층두상。
Along with the widening of the income gap in our country gradually, the revision of the personal income tax has become the important strategy of our government to reduce the tax burden of low - income people. Among the elements of the individual income tax, the increase of the exemption of the salary income has advantages because of its direct and trans- parent role for tax cut. Meanwhile, this method is also easy to produce such adverse results as it is regressive. By contrast, the adjustment of tax rates and bracket is more favorable for the income distribution adjustment of the individual income tax. Therefore, we should combine the increase of the exemption of the salary income with the revision of its tax rate and bracket. Only in this way can we truly make the low - income people shared the＂tax cuts＂ of the personal income tax.
