2000～2008年OECD成员国个人所得税变化及对我国的启示  

Development Trends of Personal Income Tax in OECD Countries from 2000 to 2008 and Their Inspirations for China

作　　者：高学江[1] 刘丽[2] 

机构地区：[1]北京市地方税务局,北京100044 [2]中国人民大学财政金融学院,北京100872

出　　处：《涉外税务》2010年第4期48-52,共5页International Taxation In China

摘　　要：本文通过对2000～2008年OECD成员国个人所得税变化的分析,得出OECD成员国低收入纳税人税负下降、高收入纳税人税负上升,个人所得税最高边际税率普遍下降、税率档次进一步减少、税收累进性提高等结论。借鉴OECD成员国经验并结合我国国情,认为我国个人所得税的功能应定位于调节收入分配,并就如何提高我国个人所得税累进性提出了相关政策建议。Based on an analysis of changes of personal income tax in OECD countries from 2000 to 2008,this paper draws on such conclusions as tax burden of low income taxpayers declines while that of high income taxpayers rises,the top marginal tax rate generally declines,tax rate levels goes on decreasing and tax progressivity increases.Using experiences of OECD countries and combined with practical situations in our country,this paper argues that the function of personal income tax should focus on income distribution,and puts forward some suggestions on how to increase the progressivity of personal income tax in China.

关 键 词：OECD成员国 税收负担 税收累进性 税制改革 

分 类 号：F811.4[经济管理—财政学] F812.42