本文選題：個(gè)人所得稅 + 綜合課征��； 參考：《華南師范大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版)》2017年04期

【摘要】：個(gè)人所得稅改革是當(dāng)前全面深化改革的重要議題,但從國(guó)際經(jīng)驗(yàn)看,個(gè)稅的綜合課征會(huì)存在一定的性別影響,具體體現(xiàn)為女性可能更多選擇“不工作”或“兼職”、削弱女性的勞動(dòng)參與率、降低女性的非工資性收入比例等。在各國(guó)稅制改革中,分別采用了適度降低最高稅率、簡(jiǎn)化稅率級(jí)次、調(diào)整稅前費(fèi)用扣除政策等措施,以激發(fā)女性投身勞動(dòng)力市場(chǎng)的積極性。就中國(guó)個(gè)人所得稅改革而言,可以從合理確定納稅申報(bào)主體、精簡(jiǎn)稅率級(jí)次、適當(dāng)降低最高邊際稅率、完善費(fèi)用扣除政策等方面加以謀劃。
[Abstract]:The reform of personal income tax is an important topic for comprehensively deepening the reform at present. However, judging from international experience, the comprehensive levy of personal income tax will have a certain gender impact, which is reflected in the fact that women may choose "not to work" or "part-time" more often. Reduce the female labor force participation rate, reduce the female non-wage income ratio and so on. In the reform of tax system in various countries, we have adopted measures such as reducing the highest tax rate moderately, simplifying the tax grade, adjusting the deduction policy before tax, and so on, in order to stimulate the enthusiasm of women to join the labor market. As far as the reform of personal income tax in China is concerned, it can be planned from the following aspects: reasonable determination of the main body of tax returns, streamlining of tax levels, appropriate reduction of the highest marginal tax rate, perfection of the policy of deducting expenses, and so on.
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本文編號(hào)：2092492