摘要
个人所得税课税模式是一个国家开征个人所得税首先需要确立的制度框架,在这个框架下确定纳税人、征税对象、税率、征收管理等税制要素。本文简要回顾了个人所得税税制模式的发展史,将个人所得税的三种税制模式及其特点作一清晰梳理,对我国目前个人所得税模式存在问题进行了分析,指出建立以家庭为征收单位的个人所得税混合税制是我国个人所得税改革的惟一路径。
Individual income tax system is a systemical framework that a country has to set up before imposing individual income tax. Under this framework, essential elements including taxpayer, objects of taxation, tax rates, and tax collection and administration are defined. This paper briefly reviews the history of China＇s individual income tax mode, and clarifies the modes and characteristics of three main individual tax systems, analyzes the existing problems in China＇s individual income tax modes, and points out that to build up a comprehensive model of family-based individual income tax system seems to be the only solution to the reform of China＇s individual incc^rn~ t^Y ~x,~t^m
出处
《国际税收》
北大核心
2013年第8期64-67,共4页
International Taxation In China
关键词
个人所得税
税制模式
改革
Individual income tax Tax system Reform
