降低中低收入者税负的税制改革思考

Some Thinkings on the Tax Reform for Reducing the Tax Burden of the Low and Middle Income Group

降低中低收入居民税负是我国税制改革的目标,也是实现我国"十二五"时期"民富"目标的重要举措。中低收入者的综合税负是由作为直接税的个人所得税和间接税的货物劳务税构成的。因此,为了减轻中低收入者的税负,必须对个人所得税和相关的货物劳务税进行系统性改革,增强整体税制的公平性。

The reduction of the tax burden of the low and middle income group is one of the goals of China＇s tax reform and an important measure to make the people richer during the 12th Five-Year-Plan period. The comprehensive tax burden of the low and middle income group constitutes of the individual income tax （direct tax） and the goods and service tax （indirect tax）. To achieve that end, this paper emphasizes that it is necessary to carry out the systematic reform of the individual income tax and the related goods and service and to strengthen the equity of the overall tax system.