对深圳特区个人收入调节税制度的思考

Some Thoughts on Individual Income Regulating Tax System in Shenzhen Special Economic Zone

本文针对目前深圳特区个人收入调节税制度实施中的一些问题,从税制本身存在的不足这个角度,就个人税建立的原则、计税基数的确定与量能征税、免税额度与申报纳税的种类、勤劳所得与非勤劳所得、通货膨胀与计税基数等问题进行了探讨,并提出了相应的建议。

Taking into consideration some defects existing in Shenzhen SEZ's individual incomeregulating tax system and the practical problems in its implementation,this essay probesinto the following topics:principle for setting up individual income tax,deciding thebase for taxation,classification of taxing according to capability,tax exemption rateand tax declaration,income through hard work and income not through hard work,inflation versus taxation base.Corresponding proposals are offered.