关于我国个人所得税的思考——拉弗曲线的启示

Some Thoughts on Income Tax in China

拉弗认为设立税目要适当,税率要适度。个人所得税在市场经济条件下有实施的必要性,但在客观经济条件发生变化的情况下,须相应调整其起征点,这一调整对社会经济的影响非常重大。

Laffer holds that tax items should be established properly. Income tax is necessary under the market economy, but when the situations changes, the starting point of income taxation should be readjusted, which will significant impact on the society and economy.