摘要
个人所得税不仅对社会公平有影响 ,对经济效率也有影响。通过对我国现行的个人所得税制对居民投资能力、投资结构、预期收益和投资风险的影响分析 ,我们可以从纳税扣除、金融产品利息免税优惠。
Income tax not only has influence on social equality but also on economic efficiency.Through analysing influence of individual income tax system on ability of residents' investment,structure of investment,expectant profits and risk of investment,we may put forward adjustment proposals from the angle of deducting taxes,interests of financial products,tax free favour,inner coordinating of individual income tax and connection of enterprise's income tax.
出处
《山西高等学校社会科学学报》
2003年第4期42-43,共2页
Social Sciences Journal of Universities in Shanxi
