个人所得税税制模式:公平与效率的权衡  

The Pattern of Personal Income Tax:Tradeoff between Equality and Efficiency

作　　者：余显财[1] 

机构地区：[1]复旦大学经济学院,上海200433

出　　处：《中南财经政法大学学报》2011年第2期3-9,142,共7页Journal of Zhongnan University of Economics and Law

基　　金：教育部人文社会科学规划基金"中国政府经济政策和行为对居民消费滞后的影响"(07JA790030)

摘　　要：税制模式是一个涉及所得税公平与效率权衡问题的重要因素,对其的研究引起了学界和纳税人的广泛关注。然而,税制模式的改变不应该是一个建立于情绪化的公平偏好或公众舆论导向的产物,而应该是一个缜密的理论分析和客观的实践总结的结果。本文在分析各种税制模式在公平与效率方面的理论描述及其各国模式选择实践的基础上,得出了一个基本结论:即我国现行的特殊分类税制是符合现实税收环境的恰当税制模式。The pattern of income tax is one of the most important factors of income tax which is involved with the tradeoff between equality and efficiency,and it has caught great attention between the scholar and the tax-payers.Nevertheless,the change of the tax pattern should not be a consequence of consensus and emotional preference to the equality,but be a consequence of academic research and a sum-up of tax practice.In this article,the theory and practice of the tax pattern is investigated.And on the basis of it,there comes the conclusion that the present tax pattern of income tax in China is indeed the right one under the tax environment in China.

关 键 词：税制模式 分类税制 综合税制 分类综合税制 

分 类 号：F810[经济管理—财政学]