我国个税调整的原则及其路径选择

我国新个税制度仍然不适应市场经济规律和建设社会主义和谐社会的要求。在兼顾公平与效率的原则下,建立城乡统一的个税制度是一个必然的路径选择,这需要通过四个方面的逐步转化才能得以实现。

The new system of individual income tax cannot fit the law of marketing economy and the cardinal demand to establish a harmonious society. It is an inevitable route to establish a system of individual income tax which is integrated in rural and urban areas in China under the principle of giving consideration to equality and efficiency.