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税收作为国家“合法剥夺”公民财产权的一种手段,其制度设计是否完善、运行是否正常直接关系着公民的基本财产权利能否得到有效保障,进而关系到一国能否在稳定、繁荣中发展,因此每一次税改都牵动着举国众人的心。本文拟从我国个人所得税的修改入手,从一个偏向应然的角度对此次修改未涉及的个人所得税法中尚存的若干问题提出一些看法,试图构建起一个更加公平、合理的个人所得税制。
As a means for the state to “legally deprive” citizens of their property rights, whether the tax system is properly designed or not is directly related to whether citizens’ basic property rights can be effectively protected, and thus whether a country can develop in stability and prosperity , So every time the tax reform affects the hearts of all the people in the country. Starting with the revision of personal income tax in our country, this article proposes some views on some remaining problems in the personal income tax law not covered in this amendment from a bias point of view, trying to build a more fair and reasonable personal income tax system.