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对新《个人所得税法》的讨论正在热烈地进行之中,如何确定修改后个人所得税的起征点成为学界争论的关键。本文旨从法经济学角度对确定个人所得税起征点进行一些理论分析,在此基础上对起征点的确定谈一下作者的观点。
The discussions on the new Individual Income Tax Law are being conducted enthusiastically. How to determine the threshold of the amended personal income tax has become the key issue in the academic debate. This essay aims to make some theoretical analyzes on the threshold of determining personal income tax from the perspective of law and economics, and on the basis of this, I will talk about the author’s point of view on the determination of the threshold.