从居民收入看个人所得税制改革  

Seeing the Reform of PersonaIIncome Tax from the Inhabitant Income

作　　者：刘隽亭[1] 

机构地区：[1]天津商学院经济系,天津300134

出　　处：《税务与经济》2002年第3期25-27,共3页Taxation and Economy

摘　　要：我国居民收入分配的差距过大和个人所得税制改革未根本到位是经济增长速度趋缓的重要因素。应通过完善个人所得税制，诸如提高免征额、改变费用扣除标准、扩大征收范围、调整税率与级距等，遏制贫富两极分化，在保证社会安定的前提下，促进国民经济健康运行。Nowadays, the income distribution among the residents is different, which influences the speed of economicgrowth. In order to promote the national economic growth and prevent the spreading between the rich and the poor, somemeasures should be taken, such as raising tax exemption, enlarging the scale of levying taxes, adjusting tax rate, by per-fecting the personal income tax system.

关 键 词：居民收入 个人所得税 免征额 累进税率 税制改革 

分 类 号：F812.424[经济管理—财政学]