我国个人所得税指数化问题探究

On Indexation of Individual Income Tax in China

本文介绍了个人所得税指数化的理论依据及经济影响,在借鉴国外个人所得税指数化做法的基础上,提出了我国个人所得税指数化的改革思路。

This paper introduces the theoretical basis of individual income tax indexing. The paper argues that a mature individual income tax indexing method can not only help to reduce the distortion of inflation, but also to lower the tax burden. Using the foreign individual income tax indexing methods for reference, the paper gives some ideas on how to make individual income tax indexing in China.