从税制现实优化角度看我国个人所得税制的完善(国外英语资料).docVIP

从税制现实优化角度看我国个人所得税制的完善(国外英语资料) Perfection of personal income tax system in China from the perspective of tax system optimization Perfection of personal income tax system in China from the perspective of tax system optimization 2008-12-20 15:15:35 First, we should optimize the theory of tax system and optimize the ideal of the personal income tax system Since 80s, the optimization of tax theory has gradually become the mainstream of the western tax theory, and has played an important guiding role in the reform of the western tax system. The main objective of tax system optimization is to make the design of tax system equal to the equality, efficiency and income, and to better solve the stimulating effect of economic behavior subject decision under this premise. Due to the theory of optimizing tax system of taxpayer preferences and technical conditions (usually constant returns), market structure (usually complete competition) the basic assumption and the administrative capacity, research is focused on normative economics analysis, and the exclusion of market constraints and non market constraints in the process of analysis, optimize the tax basis only so this ideal environment and the principle of stay in the stage of theoretical design, and can be referred to as the ideal tax system optimization. The reality tax system is much more complicated than the tax theory description, which is prominently manifested in the non ideal of its tax system, environment and condition. First, the market failure constitutes the market constraint of tax system optimization. The reality of the market structure is very complex, monopoly, externality, public goods, information asymmetry, increasing returns and a series of economic reality constitute the principle of tax system to achieve a variety of constraints and limitations in the process, and then influence the optimal allocation of social resources. Second, the specific national conditions of each country constitute the non market