所得税一体化研究

On the Research of the Integration of Income Tax

所得税的重复征税对储蓄、投资、企业融资决策均有不利影响。鉴于古典制所得税和一体化所得税在公平和效率方面的众多差异及其潜在的众多弊端 ,战后西方国家在两税合一的问题上做了大量的努力。以所得税为主体税种的税制结构是我国税制建设的中期目标之一 ,因此 ,加强对所得税一体化的理论研究 ,为我国所得税一体化的思路、步骤、配套措施做出长期规划 ,具有很高的实践价值。

The re-collected income tax is disadvantageous to saving,investment and financing decision for businesses.In view of the differences and shortcomings between the classical income tax and integrated income tax in fairness and efficiency,many a effect are made on this problem in the western post-war countries.The tax system based on income tax as the main tax category is the medium-term goal in our tax construction.Therefore,it is very practical for us to strengthen the research on the theory of income tax integration and make a long-term project on the thoughts,measures and steps of our income tax integration.