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本文介绍了个人所得税指数化的理论依据及经济影响,在借鉴国外个人所得税指数化做法的基础上,提出了我国个人所得税指数化的改革思路。
This paper introduces the theoretical basis and economic influence of individual income tax indexation. Based on the experience of foreign individual income tax indexation, this paper puts forward the reform idea of indexing of personal income tax in our country.