效率和公平——论我国个人所得税法修改的原则性方向  

Efficiency and Justice——Suggestion on Further Reformation of Individual Income Tax Law

作　　者：金莉萍[1] 曹艳梅[2] 

机构地区：[1]西南政法大学,中国重庆400031 [2]苏州大学,江苏苏州215000

出　　处：《河南公安高等专科学校学报》2005年第1期50-53,共4页Journal of Henan Public Security Academy

摘　　要：个人所得税法是一部直接与千家万户切身利益相关的法律,应体现效率和公平原则。我国现行个人所得税法尚存在效率不高和公平缺失的现象。应借鉴国外相关税法改革的经验,本着提高税收效率、公平调节社会财富分配的原则加以修订。Individual Income Tax Law must have the principle of efficiency and justice, for it is a law that directly affects everybody's life. But there are still many deficiency and injustice in our country's present Individual Income Tax Law. It is necessary to learn some suitable experience of related tax law reformation from other countries and to reform our Individual Income Tax Law on the principle of efficiency and justice.

关 键 词：个人所得税法 效率 公平 

分 类 号：D922.222[政治法律—经济法学]