从税制现实优化角度看我国个人所得税制的完善（Perfection of personal income tax system in China from the perspective of tax system optimization）.docVIP

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从税制现实优化角度看我国个人所得税制的完善（Perfection of personal income tax system in China from the perspective of tax system optimization）.doc

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从税制现实优化角度看我国个人所得税制的完善（Perfection of personal income tax system in China from the perspective of tax system optimization）

从税制现实优化角度看我国个人所得税制的完善（Perfection of personal income tax system in China from the perspective of tax system optimization） Perfection of individual income tax system in China from the perspective of tax system reality optimization Perfection of individual income tax system in China from the perspective of tax system optimization 2008-12-20 15:15:35 Optimizing the realistic improvement of tax system theory and the ideal of individual income tax system Since the 80, the optimization of taxation theory has gradually become the mainstream of Western tax theory, and has played an important role in the Western tax system reform. The main goal of tax system optimization is to make the tax system design can achieve the fairness, efficiency and income, and in this premise to better solve the economic behavior of the main decision-making role of the stimulus. Due to the existence of the basic assumptions about taxpayer preference, technical conditions (usually the return income), market structure (usually complete competition) and government administrative capacity, the theory of optimal tax system the focus of the study is to standardize economic analysis, and to exclude market constraints and market constraints in the analysis process, so the optimal tax system based on this ideal environment and principle can only stay in the theoretical design stage forever, and it can be called Ideal optimization tax system. The reality tax system is far more complicated than the tax theory description, which is manifested in the non idealization of its tax system environment and conditions. First, market failure constitutes a market constraint for tax optimization. The reality market structure is very complex, the monopoly, the external economy, the public product, the information asymmetry, the income increment and so on a series of economic realities constitute the tax system principle realization process each kind of restraint and the restriction, and then affects the social resources