我国经济转型时期个人所得税制度设计

Promotion of Individual Income Tax in Economic Transaction

理想的个人所得税必须符合公平和效率的目标,如何两者兼顾往往取决于社会的价值取向和当下的经济目标,而我国个人所得税的制度设计还应符合我国经济转型的特点逐步完善。

An ideal system must fit the equality and efficiency which depends on the contemporary view point of value and economy target. The design of the individual income tax in China should be connected with the features of chinese economic transaction.