中国个人所得税功能定位问题探讨  

Discussion on the Function of the Individual Income Tax of the People's Republic of China

作　　者：黄国龙[1] 

机构地区：[1]华南师范大学经济与管理学院,广东广州510631

出　　处：《贵州师范大学学报（社会科学版）》2008年第3期68-73,共6页Journal of Guizhou Normal University(Social Sciences)

摘　　要：我国个人所得税改革日益受到专家学者和社会公众的关注,有关的理论探讨和实践争论日趋激烈。文章旨在探讨个人所得税改革的一个根本性问题,即中国个人所得税功能定位问题。对这一问题的思辨,应该有利于明确立法精神、指导思想,有利于以更清晰的思路探讨个人所得税的进一步改革。The individual income tax reformation of China increasingly attracts the attention of the specialists and the public, and the related academic discussions and practical arguments become more and more fierce. The article is to discuss the ultimate issue of the individual income tax reformation, namely the function of the individual income tax. The considerations of the issue are supposed to reveal the legislative spirit and the guiding ideology, and to discuss the further reformation of the individual income tax with clearer thinking.

关 键 词：个人所得税 功能 收入分配 

分 类 号：F810.42[经济管理—财政学]