摘要
奥巴马新税政策的主要目的是通过拓宽税基,让富人成为主要的纳税主体,从而缩小社会收入差距,维护中、低收入家庭利益,减少贫困。它带给我国个人所得税制改革的启示,是在理念上一定要树立起让富人更多纳税的观念,通过调整税制结构,增加个人所得税比重,发挥个税在调整社会收入差距中的作用;通过拓宽税基,抬高个人所得税起征点,让富人成为主要纳税主体,从而实现税负公平,减少社会贫困,最终实现社会公平和正义。
the purpose of Obama＇s New Tax Policy is to narrow the income gap, to Create more job opportunities, to defend the interests of low--income famili are to tax breaks to the low--income families and to tax increases to The new tax policy will let the rich to be the main Policy to our Personal Income Tax System Reform as. th The specific measures e high-income families. taxpayers. The enlightens from the New Tax are to building the concept of letting the rich to be the main taxpayers. To reduction of social deprivation and achieve social the proportion of personal income tax should be increased and the threshold equity and justice, of personal income tax should be improved. The income tax should have more impact on the social welfare adjustment.
出处
《财经理论与实践》
CSSCI
北大核心
2010年第1期78-82,共5页
The Theory and Practice of Finance and Economics
基金
湖南省社科基金重点项目"减少城市贫困与社会救助问题研究"(OSZD09)的阶段性成果之一
关键词
奥巴马新税政策
拓宽税基
税负公平
Obama＇s New Tax Policy
Broaden Tax Base
Fair Taxation
