个人所得税和企业所得税的一体化研究  

Integration Study of Personal Income Tax and Corporate Income Tax

作　　者：徐进[1] 杨双 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072 [2]湖北省随州市曾都区社会养老保险局,湖北随州441300

出　　处：《武汉理工大学学报（信息与管理工程版）》2012年第6期754-758,共5页Journal of Wuhan University of Technology：Information & Management Engineering

基　　金：中央高校基本科研业务费专项资金资助项目(财教2009173);武汉大学自主科研2010年人文社会科学基金资助项目(武大科文字201015)

摘　　要：我国个人所得税和企业所得税两者在法律规定上各自独立,比较适合集中就业的场合,发挥了调节个人收入差距的积极作用。然而在信息化条件下,交通日益拥挤,出现了灵活就业、家庭办公室等,原有两种所得税分离的情况造成了较大的效率损失,带来了不必要的生产集中。通过构建模型说明两者并非存在不可逾越的鸿沟,以社会效益最大化为基本假设,提出了对于现行所得税制度改革的建议。Personal income tax is separated from corporate income tax in Chinese law.The tax law fits for concentrate employment;it plays a positive role for adjusting the personal income gap.While in the information conditions,the emergence of increasing traffic congestion,flexible employment and home office,the separation of the two income taxes has resulted in large efficiency losses owing to bringing unnecessary concentration of production.It was proven that there are not insurmountable gap between the two taxes by models.Some suggestions and proposals were proposed for the current income tax system reform in order to maximize social benefits.

关 键 词：家庭企业 个人所得税 企业所得税 一体化 

分 类 号：F810.42[经济管理—财政学]