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居民个人视角下新旧个税法比较及改革建议
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作者 王礼红 《西部财会》 2021年第6期19-21,共3页
我国个人所得税法从1980年立法至今,已经历七次修订,在很多方面都有了重大变化。通过对居民个人视角下新旧个税法进行比较分析,找出新个人所得税法的主要变化,并对未来个人所得税法的改革提出改善建议。
关键词 居民个人所得税 新旧个税法比较 综合征收
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Wage and Income Distribution in China:Review and Outlook 被引量:5
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作者 Zhang Juwei Zhao Wen 《China Economist》 2019年第1期94-132,共39页
Under the planned economy,China’s distribution relations were relations among the state,state-run enterprises,employees and the collective economy;relations between heavy industry and light industry;and relations bet... Under the planned economy,China’s distribution relations were relations among the state,state-run enterprises,employees and the collective economy;relations between heavy industry and light industry;and relations between cities and the countryside.After China’s transition to a market-oriented economy,the distribution relations among the state,state-run enterprises and employees evolved into distribution relations between the government,enterprises and households;the distribution relations between heavy industry and light industry evolved into distribution relations between the state sector and the private sector;and the distribution relations between cities and the countryside evolved into distribution relations between original urban dwellers and migrant populations.Wage system reform was carried out throughout the transition of these three types of distribution relations.Income distribution contradictions in China,which are a problem left over from history and intrinsic to the market-based economy,eased over the years.Some people and regions achieved prosperity,and urban-rural and interregional income gaps narrowed.However,widening household income gaps pose barriers to China’s economic sustainability and vision of building a moderately prosperous society in all respects.Mechanisms to promote common prosperity are incomplete and inadequate.The disequilibrium of functional distribution is an important cause of these income inequalities.The overall wage level of ordinary workers is low.In the future,China'should give full play to the decisive role of the market in primary distribution to ensure proper return to all types of factors,and enhance redistribution to achieve common prosperity for all its people. 展开更多
关键词 WAGE income distribution labor compensation household income Ginicoefficient personal income tax
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