我国个人所得税指数化的必要性和可行性思考  

On the Necessity and Feasibility of Individual Income Tax Indexation in China

作　　者：陈月秀[1] 

机构地区：[1]广州大学法学院,广东广州510006

出　　处：《广州大学学报（社会科学版）》2009年第9期38-42,共5页Journal of Guangzhou University:Social Science Edition

摘　　要：通货膨胀使个人实际收入向政府转移,变相地加重了纳税人的负担,而实行税收指数化直接有助于减轻纳税人的税负,有助于实现税收公平与税收效率。我国当前实行个税指数化非常必要。个人所得税指数化的立法中应注意个人所得税的功能定位,指数化应以自动调整措施为主,并结合考量指数化标准等问题。Inflation transfers the real income of individuals to the government,which actually increases the burden on taxpayers indirectly.The indexation of taxation can help alleviate directly the tax burden on taxpayers and contribute to the realization of the equity and efficiency of taxation.In China,to do so it is necessary to implement this indexation.In the legislation on the individual income tax indexation,attention should be paid to the functional orientation of individual income tax.The implementation of i...

关 键 词：个人所得税 指数化 通货膨胀 

分 类 号：F812.42[经济管理—财政学]