中国个人所得税制度变迁分析  

An Analysis of the change of China's Personal Income tax System

作　　者：焦建国[1] 

机构地区：[1]财政部财政科研所,北京100039

出　　处：《现代财经（天津财经大学学报）》2001年第4期8-12,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：旧中国个人所得税制度因诸多原因没有推行开来。新中国个人所得税制度的变迁是由经济体制决定的。 1994年个人所得税税制再次面临迫切的制度创新。在市场经济条件下 ,个人所得税成为主体税种已是不可避免的选择 ,政府应按着未来主体税种的方向推动改革。In old China,the Personal Tax System wasn't executed because of many reasons.The evolution of personal income tax system is decided upon by the economic system.In 1994,the personal income tax system confronted urgent systematic innovation.Under the condition of market economy,personal income tax has become the inevitable choice as the main kind of tax,so the government should reform the personal income tax as a main tax.

关 键 词：个人所得税 制度变迁 税制目标 主体税种 中国 税收 

分 类 号：F812.42[经济管理—财政学]