摘要
从财产性收入如何体现公平入手,在此基础上讨论了现行个人所得税所存在的缺憾,并借鉴其他国家调节财产性收入的经验,提出相关的个人所得税改革建议。建议合理设计工资性收入的累进税率体系,对财产性收入调整征税范围,加强税收征管,矫正工资性收入与财产性收入的"税率倒挂"现象。
In this paper, the author attempted to explain the meanings of justice on property income, discussed the problems existing in Chinese personal mcome tax and tabled a proposal on reform of personal income tax by learning lessons from other countries＇ experience finally.
出处
《北方经贸》
2009年第1期63-65,共3页
Northern Economy and Trade
关键词
财产性收入
公平
个人所得税
property income
justice
personal income tax
