从优化税制看我国个人直接税制改革走向

Viewing the Reform Trend of China's Individual Direct Tax System in Light of Theory of Optimal Taxation

优化税制是各国政府与经济学家一直在致力寻求的理想目标。本文从税制优化理论出发，联系当今世界各国税制改革内容，提出今后我国个人直接税制应朝多税种、宽税基的综合税制体系方向发展。

Optimal taxation is an ideal goal persistently sought after by the government of every country and many economists. In lightof the theory of optimal taxation and in view of the reform in different countries of the world, this essay proposes that China's individualdirect tax system develop in the direction of the comprehensive tax system, wide tax basis.