个人所得税与消费税改革所带来的社会效应

Social effects caused by innovation of personal income taxes and expenditure taxes

从个人所得税与消费税的角度来分析对社会福利的影响,两个税种税收免征额和税率的变动直接与社会福利的大小有着密切地联系,同时又引进消费者效益变动来更加进一步说明个人福利变动。

The tax revenue is the main source income of nation and it has some negative effect to the economical development,so we must extremely careful to use the tax policy.The article mainly analyzes the effects to social welfare from the personal income tax and the expenditure tax angle,simultaneously introduces the consumer benefit to change further explains individual welfare change.