单一税思想及对我国个人所得税改革的启示

Flat Tax and its Implications on Chinese Individual Income Tax Innovation

单一税是20世纪80年代初美国经济学家罗伯特.霍尔和阿尔文.拉布什卡针对繁琐的美国联邦所得税而提出的税制改革主张。单一税思想有三个显著特征:单一税率、消费税基和"整洁的"税基。我国正处于制度变迁进程中,面临着税制改革深化的重要课题。"他山之石,可以攻玉。"在检视既有的改革历程,总结自己的经验教训的同时,立足我国国情,分析和借鉴单一税思想,将有益于我国制度的顺利转型和税制设计的前瞻性。

＂The flat tax＂ was put forward by American economists Robert · Hall and Alien · Rabushka early 1980s to innovate the onerous Federal income taxation system. ＂The flat tax＂ has three notable features： the fiat rate of tax, the consumption tax base, the ＂natty＇tax base. As China is confronted with the issue of deepening the taxation reform, the paper concludes, China can draw some reference from the flat tax theory in reforming the taxation system.