变个人所得税法为家庭成员平均所得税法之研究-经济法学专业论文.docxVIP

II II Abstract The personal income tax collected by the state has played a regulation of the ownership structure, optimizing the overall distribution pattern of national income, and so ease the contradiction between supply and demand effects. With economic development, Chinas current personal income tax law has been gradually exposed the inadequacy of its regulatory function, academia and practitioners are increasingly concerned about a tax reform. Looking at economic trends, the economic crisis ripples will continue for some time, China should take all measures to maintain stability, promote growth. Personal income tax in the form of performance for the national public power and private rights of individual game, the performance of the private interests of the subject of public interest. Therefore, there should be laws reconcile the contradictions. How the concept of scientific development, the concept of continuable development for a tax reform is a favorable way to reconcile this contradiction is the subject of economic law scholars should be studied. The core of this study is to use the scientific development and continuable development concept of a tax reform idea and philosophy of law right in the system configuration, changing the income tax law income tax law for the family. We know the connotation of scientific concept of development is people-centered, comprehensive, coordinated and continuable development. The first prerequisite is to develop. Core of the people. Basic requirement is general development. Coordination of sustainable, fundamental approach is holistic. Path of continuable development of Chinas development path, but also the development of Chinas socialist legal system, the road, personal income tax law as an important component of Chinas economic law of continuable development concept should be run through themselves. This view that a tax law and implementing the concept of sustainable development should be to ensure the continuable developm