垄断行业高管薪酬的个税调控探讨  

High manager salary's personal tax adjustment probing under monopolization Industry

作　　者：方赛迎[1] 

机构地区：[1]暨南大学法学院法律系,广东广州510632

出　　处：《特区经济》2011年第4期158-159,共2页Special Zone Economy

基　　金：中国法学会财税法学研究会2010年课题"和谐社会背景下的纳税人权利保护研究"(2010CSF008);教育部"十一五"规划课题"全球金融危机背景下的高管薪酬控制机制研究"(09YJA820027)的阶段性研究成果

摘　　要：合理的收入分配制度是社会公平正义的最重要体现。针对收益不合理收入的垄断行业高管加强个税调控,是促进形成合理的收入分配制度的当务之需。而具体可通过选定合适的税基模式,针对垄断行业高管的薪酬加成征收个人所得税,以实现收入分配结果相对公平,同时彰显个人所得税法的实质正义,促进社会的和谐发展。Reasonable income distribution system is the most important embodiment of social fairness and justice.Referring to the excessively high bonus which top management receives in monopoly industries,individual income tax control is necessary and should be planned promptly for facilitating the formation of normative income distribution system.Specifically,it＇s feasible and accessible to impose progressive income tax on executive bonus in monopoly industries by designing an appropriate tax base model.The implementation will be a result that relatively fair income distribution established,the justice of individual income tax revealed and finally the development of harmonious society boosted.

关 键 词：收入分配 高管薪酬 个人所得税 加成征税 

分 类 号：F812.42[经济管理—财政学]