摘要
税收公平原则体现在一切具有纳税能力的人均应承担纳税义务 ,处于同等经济状况的人应纳同等税负。我国《个人所得税法》横向公平的缺失集中体现在分类所得税制上 ,而纵向公平的缺失主要反映在统一的扣除标准上。我国《个人所得税法》应选择综合所得税制 ,并合理区别对待不同经济负担的纳税人进行费用扣除。
The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.For those who have similar income should pay similar taxes.Our China Individual Tax Law should select comprehensive income tax system and treat them respectively according to their different economic burdent to remove the part of taxes.
出处
《安徽工业大学学报（社会科学版）》
2004年第5期16-18,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
个人所得税
税收公平原则
税制模式
费用扣除
individual tax
the principle of tax equity
pattern of income taxation
expense deduction
