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在世界经济再平衡与中国经济进入新常态的大背景下,个人所得税改革对稳定经济增长、调整经济结构、改善中国收入分配格局,都具有显著重要的意义。因此,中国需要优化税制结构,推进个人所得税改革,逐步建立综合与分类相结合的个人所得税制,提高个人所得税免征额,由此刺激内需发展和支持创业创新,从而促进经济社会的可持续发展。
Under the background of world economy rebalancing and China’s economy entering a new normal, personal income tax reform is of great significance to stabilizing economic growth, adjusting economic structure and improving the pattern of income distribution in China. Therefore, China needs to optimize the tax structure, push forward the reform of personal income tax, gradually establish an integrated and classified individual income tax system and raise the exemption amount of personal income tax, so as to stimulate domestic demand and support entrepreneurial innovation so as to promote sustainable economic and social development .