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本文认为西方股权收益、转让等资本所得减税理论是导致劳动与资本所得税负严重失衡,各阶层收入与税负高低倒置,贫富差距进一步扩大的重要原因。近期美、法等国为应对财政危机,向富人增税,虽不能解决根本问题,但毕竟向公平税负的方向迈出了一步。这对同样受困于收入分配问题的我国改革个人所得税制度不无启发。
This paper argues that the theory of tax deduction for income from capital gains and transfers of western equities is a serious reason for the serious imbalance of income tax burden between labor and capital, the inversion of the income and tax burden of all levels and the further widening of the gap between the rich and the poor. Recently, the United States and France, in response to the financial crisis and tax increases to the rich, have failed to solve their fundamental problems but, after all, took a step toward a fair tax burden. This is also inspired by China’s reform of the system of personal income tax, which is also afflicted by the issue of income distribution.