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2011年《中华人民共和国个人所得税法》迎来了第六次修改,一系列制度的改革随之进行。然而45%的边际税率虽几经改革热议,却未列于改革之列。从我国当前国情来看,45%的边际税率确实存在着过高的情况,容易导致税负不公,应当对其适当降低。适当降低个人所得税最高税率并不会对我国财政收入产生较大影响,反而会发挥个人所得税在调节收入分配和进一步改善资源配置中的积极作用,使我国的税率结构更好地体现公平性、效率性。
The People’s Republic of China Personal Income Tax Law in 2011 ushered in the sixth amendment, followed by a series of institutional reforms. However, although the marginal tax rate of 45% after much discussion and reform, it is not listed in the reform list. Judging from the current national conditions in our country, the 45% marginal tax rate does exist in excessively high conditions, which easily leads to unfair tax burden and should be appropriately reduced. Properly lowering the maximum rate of personal income tax will not have a significant impact on China’s fiscal revenue. Instead, it will give full play to the positive role of personal income tax in adjusting income distribution and further improving the allocation of resources so that the tax structure in our country can better reflect the fairness and efficiency Sex.