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wo guo ge ren suo de shui shui fu lei jin ji zhi chuang xin dui ying guo zong he yu fen lei xiang jie he mo shi de jie jian
Author(s): 
Pages: 139-143
Year: Issue:  6
Journal: Finance and Accounting Monthly

Keyword:  个人所得税税负累进综合与分类相结合收入分配;
Abstract: 税负累进是大多数国家个人所得税制度的重要特征。我国个人所得税的税负累进机制存在累进税率覆盖面窄、费用扣除标准无差异、分类计征税额等特点,这些因素都限制了个人所得税的税负累进性。英国实行综合与分类相结合的个人所得税制,在税负方面也存在诸多设计,极大地强化了个人所得税的收入调节功能,值得我国借鉴。我国正处于综合与分类相结合个人所得税制的发展阶段,应当遵循先易后难、先简后繁的原则,通过引入多元化税负调节工具与综合计征办法,逐步建立综合与分类相结合的税负调节机制,以增强我国个人所得税的收入调节功能。
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