连续累进税率:对所得税运行模式的一点改进

On the Continuous Progressive Tax Rate

我国现行的个人所得税采用的是超额累进税率制。这种做法,对于合理地进行社会再分配的作用是相当明显的。然而,这种通行了许久的传统模式却并非完美无缺。我们认为,如果采用以h·(X/100)^(1/4)·％为计算依据的连续累进税率,对现行的个人所得税运行模式做一点改进,则可在一定程度上克服其所存在的缺陷。

Our current individual income tax rate is based on the surtax system. By this way, it seems reasonable to deal with the function of the social re - distribution. However, it is not a perfect one in the traditional patterns. We think the best one is h as the continuous progressive tax rate,which is a reform to our current individual income tax rate.