摘要
本文立足我国税制环境,针对累进税率在调节收入分配方面存在的问题进行讨论,分析了个人所得税调节我国居民收入分配的现状,并就我国个人所得税税率调整提出了建议。
Based on China＇s tax environment, this paper discusses the existing issues of progressive tax rate in adjusting income distribution, analyzes the current situation of the adjustment of residents＇ income distribution through individual income tax in China, and finally brings out some suggestions to adjust the tax rate of individual income tax in China.
出处
《涉外税务》
CSSCI
北大核心
2009年第10期28-30,共3页
International Taxation In China
关键词
个人所得税
收入分配
税率
Individual income tax Income distribution Tax rate
