印度个人所得税及对我国个税改革的启示

发布时间：2018-06-14 18:21

本文选题：印度 + 个人所得税　；参考：《南亚研究季刊》2015年04期

【摘要】：良好的个人所得税制度应该能够有效调节社会成员的收入分配,推进社会公平,并对财政收入做出应有的贡献。印度是世界上最早实施个人所得税的发展中国家之一,在1860年英印政府就通过《个人所得税法案》,这项"嫁接"自英国的税收制度经过150年的磨砺,和印度国情实现了很好的融合。我国自1980年建立所得税制度以来,虽经过多次修订,其公平性和规范性依旧广受质疑,例如课征模式不科学、税率级次过多、费用扣除不公平、税收征管不到位等。国内众多学者研究西方国家的个人所得税制度,以期能给我国个人所得税改革提供借鉴。中印两国具有相似的国情,其经历了"嫁接"和"融合"的个人所得税制度对我国更具借鉴意义。
[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.
【作者单位】：武汉大学;黄河科技学院;
【基金】：教育部人文社会科学研究青年基金项目(14YJC790146)阶段性研究成果
【分类号】：F813.51;F812.42

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