完善我国个人所得税制度的思考

20043No132004()JournalofSichuanUniversity(SocialScienceEdition)132SumNo1132[]2004-01-10[](1964-),,;(1970-),,,1,2(11,610065;21,610064)[],,,,,[];;;[]F8101424[]A[]1006-0766(2004)03-0025-04,,,,,,()19809,199411,,:11,,,,21:,,,;,(),,,,:11,[1],,;,21,800P,1994,,()45%,©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.35%[1],,,,,,,,,,,,80,,,1981,,70%;2001,,3816%(),,,:11,21,,31,,(),11[2],,,,,,,,[3],,,,,,(),,,,,,,,,(),,,,:11,,,,,,,,,21(),,()(),,(),62()132©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.31(),,,,,,,,,,(),:11,,4,2(),9[4],,21,,,,,,,,,,,,,3130-35%[4],,,,()[5]2060,,,:S=N-TI,S,N,I,T,,,S=0,,,I;S0,,,,,2003112202,910,,,,,,,;,,,(),:11(),7220043,:©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,;,,,,,,,,,21,,,,,,,,,,,;,,,,31,,,,,,,,,,,[][1].[J].,2002,(1).[2]RF.[M].:,1993.[3].[J].,2001,(3).[4].[M].:,1997.[5].[M].:,1991.ReflectiononImprovingPersonalIncomeTaxSysteminChinaGUOHong2rong,HUANGHai2zhen(1.FinancialDepartment,SichuanUniversity,Chengdu610065;2.SchoolofBusinessAdministration,SichuanUniversity,Chengdu610064,China)Abstract:ThemainproblemsofthecurrenttaxsystemonpersonalincomeinChinaareitsunreasonabletaxexpense,unscientifictaxratestructureandinefficienttaxadministration.Categoriesofpersonalincometaxshouldbemadeclear.Throughestablishingcomprehensiveincometaxsystemandmodifyingtaxratestructure,anegativetaxsystemcanbesetuptohelpthedisadvantagedgroups.Keywords:personalincometaxsysteminChina;taxationmodel;expensedeductionmode;ratestructure(:)82()132©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.