我国个人所得税法的立法目标模式与发展趋势  

The Target mode of Individual Income Tax Law in Oar Country and its Development Trend

作　　者：荣建华[1] 

机构地区：[1]天津财经大学法学系,天津300222

出　　处：《现代财经（天津财经大学学报）》2005年第6期56-60,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：个人所得税法的立法目标模式一般分为公平模式与效率模式。在现代社会,随着民主宪政的发展和社会正义价值理念的增强,个人所得税法的立法目标已普遍多元化,实现纳税人的税负公平与提高税收效率、发挥调控功能已经成为个人所得税立法的双重价值目标。我国个人所得税法的理想目标模式应当是"公平与效率兼容并重"的模式,在公平与效率之间保持一种协调与平衡的关系,从而使公平正义与法律效率在个人所得税法律制度中得到充分体现。The target mode of individual income tax law generally classified into fairness mode and efficiency mode. In modern society, as developing of democracy and constitutional government, with building up of value idea of social justice, the target lawmaking of individual income tax lawmaking has already diversify, it has become dual value target of individual income tax lawmaking that realize the taxpayer's duty fairness, increase revenue income, and exert the action of macroscopically regular. So, the ideal target mode of individual income tax law should be 'Compatible and pay equal attention to fairness and efficiency', to keep a harmony and balance relationship between two of them, accordingly make justice and legal efficiency could be reveal sufficiently in the law system of individual income tax.

关 键 词：公平模式 效率模式 公平与效率兼容并重模式 

分 类 号：F810.42[经济管理—财政学]