摘要
不论是从我国个人所得税强劲的增长势头,还是从国际税收发展的趋势看,个人所得税将是未来最具潜力的税种,在我国经济生活中也将发挥越来越重要的作用。本文在数据分析和引用西方税收学原理的基础上,结合我国个人所得税制的现状,从实证分析的角度揭示了个人所得税与经济增长的关系及个人所得税对消费、储蓄、投资、劳动力供给的影响。并且建议通过完善个人所得税制,以提高个人所得税收入比重,充分发挥个人所得税的经济增长效应。
The individual income tax is a tax category with most potentiality in future. This conclusion is based on the rapid growth of individual income tax of our country and the development of international tax revenue. This tax category will play a more and more important role in the economic life. In this article, the author uses the way of data analysis and quotes the western tax theory and also combines the current situation of individual income tax of our country. By doing so, the article exposes the relation between individual income tax and Gross Domestic Production as well as the impact on consumption, deposit, investment, workforce supplies. The article suggests that our country should reform individual income tax system so as to raise income tax and bring it into full play.
出处
《华东船舶工业学院学报（社会科学版）》
2004年第1期34-37,44,共5页
Journal of East China Shipbuilding Institute(Social Science Edition)
关键词
个人所得税
经济增长
税收效应
individual income tax
economic growth
effect of tax
