个人所得税改革研究的延展:一种综合税率设计

On the Reform of Personal Income Tax: A Design of Comprehensive Tax Rates

本文以综合与分类相结合的税率结构为目标,重点设计了分类所得税税率表和综合所得税率表,并有侧重地研究了费用扣除和税率权衡这两个问题。这一思路旨在对接现阶段个人所得税改革的基本要求,并且体现综合税率设计与分类税率的整体有效。依照渐进式改革方案的主要思路,本文为我国将来个人所得税的整体推进,提供构建税率设计的参考。

This paper focuses on the design of classified and comprehensive income tax rate tables with the aim of constructing a combined tax rate structure,and places emphasis on expense deduction and tax rate trade-off.It aims to meet the basic requirements of current reform of personal income tax and reflects the overall effectiveness of the design of comprehensive and classified income tax rates.According to the main idea of gradual reform,this paper provides the reference to the construction of tax rate design for the overall implementation of personal income tax in China in the future.