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由于个人所得税价值取向的独特性,个人所得税的税率设计就成为该税种制度完善的核心环节。本文首先探讨了税法价值取向约束下的个人所得税功能定位,在此基础上从三个层次展开了对该税种税率设计的研究。即分别探讨了起始税率的设计;最高边际税率的设计以及各个税级所得额大小的设计。
Due to the uniqueness of the individual income tax value orientation, the tax rate of personal income tax has become the core of the tax system improvement. This article first explores the function orientation of personal income tax under the restriction of the value orientation of tax law, and on this basis, studies the tax rate design from three levels. That is, the design of the initial tax rate, the design of the highest marginal tax rate, and the design of the income level of each tax level are separately discussed.