基于理性的个人所得税税制模式选择  

Selection of the Tax System Model Based on Rational Individual Income Tax

作　　者：魏明英[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《河北法学》2005年第11期51-54,共4页Hebei Law Science

摘　　要：我国现行个人所得税采用的是分类所得税模式,该种模式已不适应我国当前社会经济的发展。通过对综合所得税、分类所得税、分类综合所得税三种税制模式优缺点及适用条件的阐述说明,分析我国分类所得税存在的弊端及改革之必然,即最早在2006年采用分类综合所得税制模式;此种模式是我国借鉴国内外实践之经验、从理论上比较三种模式之优劣、分析考虑我国之具体国情的理性选择。The classify income tax model is adopted in Chinese individual income tax, it doesn＇t fit development of Chinese society and economic. In this paper, author expounds strongpoint and disadvantages of synthesize income tax system and classify income tax system model and classify synthesize income tax system, as well as their applicable conditions, besides author analyses abuse of China actual classify income tax model and necessity of reform that model, that is, put in practice the classify synthesize income tax system model; the model is a rational selection that is to benefit from foreign experience, to compare with strongpoint and disadvantage of three models in theory, to consider Chinese the situation of a country.

关 键 词：个人所得税 税收制度 中国 税制模式 分类所得税制 分类综合所得税制 个人所得税法 

分 类 号：D922.222[政治法律—经济法学]