我国所得税的效率与公平（Efficiency and equity of income tax in China）.docVIP

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我国所得税的效率与公平（Efficiency and equity of income tax in China）.doc

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我国所得税的效率与公平（Efficiency and equity of income tax in China）

我国所得税的效率与公平（Efficiency and equity of income tax in China） Tax research, 2005, seventh issue, general 242nd Efficiency and equity of income tax in China Zhang Wei Abstract: This article focuses on the efficiency and fairness of the deficiencies of Chinas personal income tax, foreign investment and foreign enterprise income tax, stressed that in the current tax system in the tax should play different roles, economic and social problems to solve in the process of economic development have emerged, and should not only be the tax revenue function is focused on the role of. Key words: income tax; efficiency; fairness Compared with the commodity tax, Chinas income tax is not as obvious as the income tax on goods and services. In 2004, the income tax income accounted for 22.60% of the total tax revenue. Compared to the same period, the income from commodity tax accounted for 68.91% of all tax revenue. Nevertheless, the income tax income tax maintained a sustained growth trend, especially the personal income tax. As more and more people become taxpayers of personal income tax, the public gradually focus on whether personal income tax is fair or not. Chinas current personal income tax began in 1994, and its income share accounted for only 1.51% of the tax revenue in the year. This data vividly shows that at the beginning of the tax law, most peoples income levels can not meet the tax standards, and accordingly, the government is also more concerned about value-added tax and consumption tax, which is easier to obtain income tax. However, from the 85 period to the 95 period, the annual per capita income of controlled city rose from 2816.8 yuan to 5511.7 yuan, the same period in rural areas, per capita controllable income increased from 1042.6 yuan to 2128 yuan; in 2003, this figure rose to 8472 yuan and 2622 yuan. With the increase of peoples income, the income of personal income tax has increased. In 2004, this income accounted for 6.75% of all tax revenue, and became the four