改进我国个人所得税征税对象的思考  

On the Tax Payers of Personal Income Tax in China

作　　者：李钢[1] 梁云凤[2] 

机构地区：[1]西安交通大学管理学院,陕西西安710049 [2]中国海洋大学会计系,山东青岛266071

出　　处：《上海交通大学学报（哲学社会科学版）》2003年第4期61-64,75,共5页Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)

摘　　要：个人所得税是一个良税 ,具有很强的聚财和调控功能 ,而我国现行的个人所得税制度却不尽合理 ,影响了其功能的正常发挥。笔者认为 ,完善个人所得税制度的关键是重新思考其征税对象 ,据此 。The personal income tax is a “good tax” with a strong capability of wealth amassing and a function of regulation. The current personal income tax system, however, has defects which greatly impair its performance. The author believes that the key to perfecting the personal income tax system is to reconsider who should pay personal income taxes. Based on theoretical analyses, the present paper puts forward some suggestions for qualifying personal income tax payers.

关 键 词：个人所得税 征税对象 中国 计税依据 税基 财富流通说 所得源泉说 税制结构 免税所得额 

分 类 号：F812.42[经济管理—财政学]