本文選題：印度 + 個(gè)人所得稅　； 參考：《南亞研究季刊》2015年04期

【摘要】：良好的個(gè)人所得稅制度應(yīng)該能夠有效調(diào)節(jié)社會(huì)成員的收入分配,推進(jìn)社會(huì)公平,并對(duì)財(cái)政收入做出應(yīng)有的貢獻(xiàn)。印度是世界上最早實(shí)施個(gè)人所得稅的發(fā)展中國家之一,在1860年英印政府就通過《個(gè)人所得稅法案》,這項(xiàng)"嫁接"自英國的稅收制度經(jīng)過150年的磨礪,和印度國情實(shí)現(xiàn)了很好的融合。我國自1980年建立所得稅制度以來,雖經(jīng)過多次修訂,其公平性和規(guī)范性依舊廣受質(zhì)疑,例如課征模式不科學(xué)、稅率級(jí)次過多、費(fèi)用扣除不公平、稅收征管不到位等。國內(nèi)眾多學(xué)者研究西方國家的個(gè)人所得稅制度,以期能給我國個(gè)人所得稅改革提供借鑒。中印兩國具有相似的國情,其經(jīng)歷了"嫁接"和"融合"的個(gè)人所得稅制度對(duì)我國更具借鑒意義。
[Abstract]:A good personal income tax system should be able to effectively regulate the income distribution of social members, promote social equity, and make due contributions to financial revenue. India was one of the first developing countries in the world to implement personal income tax. In 1860, the British and Indian governments passed the personal income tax Act. And India's national conditions to achieve a good integration. Since the establishment of the income tax system in 1980, the fairness and standardization of the income tax system have been widely questioned, such as the unscientific mode of levy, excessive tax rates, unfair expense deductions, and inadequate tax collection and administration. Many domestic scholars study the individual income tax system in western countries in order to provide reference for the reform of personal income tax in our country. China and India have similar national conditions, their "grafting" and "fusion" of the personal income tax system for our country more reference.
【作者單位】： 武漢大學(xué);黃河科技學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究青年基金項(xiàng)目(14YJC790146)階段性研究成果
【分類號(hào)】：F813.51;F812.42

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1 袁亞春,楊春玲;美國聯(lián)邦個(gè)人所得稅制及其對(duì)我國的借鑒意義[J];浙江大學(xué)學(xué)報(bào)(人文社會(huì)科學(xué)版);2001年06期

2 馮文紅;單一稅的思想及借鑒[J];經(jīng)濟(jì)論壇;2003年17期

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