摘要
为了进一步优化我国的个人所得税税率 ,使之更为有效的调节我国的收入分配并加快其国际化的进程 ,根据最适课税理论 ,针对我国个人所得税税率缺陷 ,并利用数学分析的方法 ,提出了我国个人所得税的倒“U”型模式并确定了最优边际税率上限和征收最高边际税率的应纳税所得额区间 ,从而分析得出了优化后的个人所得税税率函数 ,并通过将其结合我国税收实际以及进行实践分析得出其在调节收入分配和国际化程度上较原有个人所得税税率的进步性。
For further optimizing the personal income tax rate in China, and making it more efficiently in adjusting income distribution and increasing its speed of international process, we provide the pattern of upended 'U', the upper limit of optimized marginal tax rate and the range of paying taxes of levying the highest marginal tax rate of personal income tax according to the most suitable tax theory and the drawback of personal tax rate in China, the mathematical method. The personal income tax rate function of optimization is also given. We finally get the advancements of it in income distribution and international process through putting it into practice and comparing to the former rate.
出处
《重庆大学学报(自然科学版)》
EI
CAS
CSCD
北大核心
2002年第11期19-21,共3页
Journal of Chongqing University