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当今世界,只有少数国家如美国,是按税法规定的一个或两个固定比例税率缴纳个人所得税而大多数国家都是按照累进税率缴纳个人所得税的。因此,采用累进税率是否能达到税收公平的问题便由此产生。首先,需要对税收公平的涵义加以界定。 1791年,亚当·斯密在所著《国富论》中曾阐述了这样一条原则:公民对政府开支所做的贡献应“与他们各自的能力成比例”。同年,法国的人权宣言第十三章中提出:应根据每个公民的财力,平等分摊政府开支的负担。从那时起,“量能负税(on the ability topay”便成成为税收公平的一个重要标志而量能负税的具体实施就是采用累进税制。
In today’s world, only a few countries such as the United States pay personal income tax at one or two fixed rates according to tax laws, while most countries pay personal income tax at a progressive rate. Therefore, the issue of whether progressive tax rates can achieve fair taxation results from this. First, we need to define the meaning of tax fairness. Adam Smith, in his book Wealth of Nations, in 1791, described the principle that citizens’ contributions to government spending should be “proportionate to their respective capabilities.” In the same year, Chapter XIII of the French Declaration of Human Rights proposed that the burden of government expenditure should be equally divided on the basis of each citizen’s financial resources. Since then, the “on the ability topay” has become an important indicator of tax revenue and the specific implementation of the amount of tax deductible is to adopt a progressive tax system.