现代法治视阈下个人所得税改革分析  

Analysis on the Reform of Personal Income Tax from the Perspective of Modern Rule of Law

作　　者：胡小凤 HU Xiao-feng(School of Business, Hunan University of Humanities, Science and Technology, Loudi 417000, China)

机构地区：[1]湖南人文科技学院商学院,湖南娄底417000

出　　处：《湖南人文科技学院学报》2020年第3期63-66,共4页Journal of Hunan University of Humanities,Science and Technology

摘　　要：个人所得税是我国的一个重要税种,影响着广大居民的切身利益。个人所得税的历次改革,尤其是2019年的改革,突出了实质平等,凸显对纳税人生存权的保障,既是量能课税原则的贯彻,也是形式公平向实质公平的深化。个人所得税税前扣除数额的增加、综合征收制的发展、以家庭为纳税单位的确定以及税率结构的优化等,是现代法治的必然要求。Personal income tax is an important tax in our country,which affects the vital interests of the broad masses of residents.Various reforms of personal income tax,especially in 2019,have highlighted the substantive equality and the protection of taxpayers′right to subsistence.It is not only the implementation of ability-to-pay principal of taxation,but also the deepening from formal fairness to substantive fairness.It is the inevitable requirements of modern rule of law to increase the amount of deduction before personal income tax,develop comprehensive collection,determine families as units of taxpayers and optimize tax rate structure.

关 键 词：个人所得税 税收法治 量能课税 综合征收 

分 类 号：F323.8[经济管理—产业经济]