论个税价值取向及其改革方向

• 作 者: 蒲婕 李世艳
• 机 构: 西南政法大学,西南政法大学 重庆400031,重庆400031
• 出 处: 当代经理人
• 发表日期: 2006年05期
• 关键词: 个税法 偷税 个税改革 分类所得税制 免征额 个人所得税 价值取向 劳务报酬所得 横向公平 课税公平

个税法修改草案已经通过审议,但是对于个税改革的争议还未平息,笔者在此管觑窥豹,谈谈自己对个税法改革的意见。个税是作为消费公共产品的代价而存在,而不是单纯为了劫富济贫。正是基于这个前提,必然要求改革税制,改变现行单一的分类所得税制,简化税率,改变免征额内涵,以此来达到个税公平的目标。

A revised tax law has passed the review, but the controversy over the tax reform has not yet subsided, the author here to look at the leopard, talk about his views on a tax reform. A tax exists as the price of consuming public goods rather than simply robbing the rich and the poor. Based on this premise, it is inevitable to reform the tax system, change the current single tax system of income tax, simplify the tax rate, and change the content of the exemption amount so as to achieve the goal of a fair tax.