浅议个人所得税改革的政治经济学因素

CORC > 集美大学

	浅议个人所得税改革的政治经济学因素
	罗昌财
刊名	http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=JXJG201101021&dbcode=CJFQ&dbname=CAPJ
	2012-06-05 ; 2012-06-05
关键词	个人所得税免征额利益集团效率与公平政治因素税制类型 The individual income taxation Exemption Interest groups Efficiency and equity Political factors Taxation categories F812.42
其他题名	A Political Economics Perspective to the Amount of Tax-free
中文摘要	传统的税收理论把个人所得税划分为综合、分类和混合税制三种类型。我国理论界在个人所得税效率和公平的认识上也存在误区:一方面认为分类税制征管方便,成本低;另一方面认为分类税制可以区别征税,能更好地处理公平问题。事实上,个人所得税从是否分类和是否累进征税两个维度可以划分为四种类型。从征管效率看,综合税制要优于分类税制,比例税制要优于累进税制;从公平角度看,综合税制也更符合市场经济公平竞争的精神。所以,我国的个人所得税的改革方向应该是综合比例税制。近几年个人所得税工薪所得免征额进行了两次调整,主要是受到利益集团的影响,调整基本上与税制改革的效率和公平目标无关。个人所得税改革的关键是要选择合适的税制类型,采取整体推进全面改革的方式。同时,改革中应该警惕利益集团的影响。; According to traditional taxation theories,individual tax falls into three categories: comprehensive income tax,classified income tax,and mixed income tax.The economists in China have made mistakes in the issue of equity and efficiency in this regard.On one hand,there exists some misunderstandings that the efficiency in levy;on the other hand,there are also some misunderstandings that the classified income taxation plays a better part in promoting equity in the process.In fact,the individual income taxation can be divided into 4 categories from the factors-classification and progressivity.From the perspective of levy efficiency,comprehensive taxation is better than classified taxation.While from the perspective of equity,comprehensive taxation outdoes classified taxation,for it fits the fair play which is the spirit of economy market.Therefore,individual income taxation reform should take the route of a hybrid system of comprehensive-proportional taxation system.In recent years,the amount of tax-free in personal income tax has been revised twice,because of the influence of interest groups.The revisals have nothing to do with the efficiency and equity,which are the objectives of the taxation system reform.The key to the taxation system reform is to choose a suitable tax patterns,paying attention to main goals and adopting comprehensive reform.In this process,the influence of the interest groups should be wary of.; 【作者单位】集美大学财经学院；【作者英文名】LUO Chang-cai(College of Finance and Economics,Jimei University,Xiamen Fujian 361021,China)
语种	中文
内容类型	期刊论文
源URL	[http://ir.calis.edu.cn/hdl/235041/13106]
专题	集美大学
推荐引用方式 GB/T 7714	罗昌财. 浅议个人所得税改革的政治经济学因素[J]. http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=JXJG201101021&dbcode=CJFQ&dbname=CAPJ,2012, 2012.
APA	罗昌财.(2012).浅议个人所得税改革的政治经济学因素.http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=JXJG201101021&dbcode=CJFQ&dbname=CAPJ.
MLA	罗昌财."浅议个人所得税改革的政治经济学因素".http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=JXJG201101021&dbcode=CJFQ&dbname=CAPJ (2012).