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所得税中的个人所得税是最重要的直接税税种,其收入分配功能一般是体现在累进性上,影响其累进性的因素主要有应税收入的构成、税收减免和抵免、边际税率和征收门槛、纳税人选择等四个方面。衡量个人所得税的累进性主要有M值法和K值法两种度量方法。个人所得税目前在我国不是主体税种,我国的个人所得税税制设计和征管尚不完善,因此不能简单以上述两种度量方法来衡量我国个人所得税的累进性,但是未来我国个人所得税的衡量方法应主要借鉴这两种方法。
Income tax in the personal income tax is the most important direct tax, the income distribution function is generally reflected in the progressive nature of the main factors that affect the taxable income composition, tax relief and credit, the marginal tax rate and the threshold of collection, Taxpayers choice and other four aspects. Measure the progressive personal income tax there are two kinds of measurement methods of M value and K value. At present, personal income tax is not the main type of tax in our country. The design and collection of personal income tax system in our country is not perfect. Therefore, we can not simply measure the progressiveness of personal income tax in our country with the above two measures. However, the measurement method of personal income tax in our country should be mainly used for reference. These two methods.