对劳动税楔核算指标在我国应用情况的分析  

An Analysis of the Application of Labor Tax Wedge Index Calculation in China

作　　者：赵丽萍[1] 

机构地区：[1]广东商学院财税学院,广东广州510320

出　　处：《涉外税务》2011年第8期42-47,共6页International Taxation In China

基　　金：2010年度广东省学科共建项目"激发中产阶层内生消费需求的税收政策研究--基于效率视阈"(项目编号:GD10XYJ08)的阶段性成果

摘　　要：劳动税楔大小直接决定着工薪阶层劳动税负的高低。本文简要分析了OECD成员国劳动税楔现状及特点,重点核算了我国的劳动税楔水平,在此基础上提出我国可以借鉴的建议。The size of labor tax wedge directly determines the level of labor tax burden of working-class. This article briefly analyzes the present status of labor tax wedge and characteristics of OECD member states,and then focuses on the calculation of labor tax wedge in China on whose basis some suggestions are put forward for reference.

关 键 词：劳动税楔 个人所得税 社会保障税 结构调整 

分 类 号：F812.42[经济管理—财政学]