论奥巴马的新税政策对我国个人所得税制改革的启示

肖艳辉

论奥巴马的新税政策对我国个人所得税制改革的启示

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引用本文：肖艳辉.论奥巴马的新税政策对我国个人所得税制改革的启示[J].财经理论与实践,2010,(1):

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肖艳辉

湖南大学法学院;

基金项目: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

中文摘要: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。

中文关键词:奥巴马新税政策拓宽税基税负公平

The Enlightens from the Obama's New Tax Policy to the Personal Income Tax System Reform in China

XIAO Yan-hui

Law School;Hunan University;Changsha;Hunan 410082;China

Abstract: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 families. The specific measures are to tax breaks to the low-income families and to tax increases to the high-income families. The new tax policy will let the rich to be the main taxpayers. The enlightens from the New Tax Policy to our Personal Income Tax System Reform are to building the concept of letting the rich to be the main taxpayers. To reduction of social deprivat...

keywords:Obama's New Tax Policy Broaden Tax Base Fair Taxation

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