按劳动力价值分配体系与我国个人所得税制完善  

Distribution systems according to the value of labor and the perfect of China's personal income tax system

作　　者：黄超平[1] 张德利[1] 彭宜佳[1] 施斌[1] 

机构地区：[1]湖北广播电视大学,湖北武汉430073

出　　处：《湖北广播电视大学学报》2006年第5期70-73,共4页Journal of Hubei Radio & Television University

基　　金：湖北省教育厅人文社会科学研究项目<按劳动力价值分配方式研究>的阶段性研究成果

摘　　要：本文从按劳动力价值分配的基本内涵入手,阐述按劳动力价值分配是一个分配体系,在此基础上提出了采用综合税制模式、完善费用扣除和建立负所得税制度等完善个人所得税制的措施。From the basic content of distribution by the value of labor, the paper expounds that distribution by the value of labor is a distribution system. Based on this, this paper proposes the adoption of comprehensive income tax system, perfect of charge deduction and construction of the negative income tax system, which are the measures for the consummation of the personal income tax system.

关 键 词：按劳动力价值分配 分配体系 综合所得税制 负所得税制度 

分 类 号：F812.42[经济管理—财政学]