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dc.contributor.advisor林东海
dc.contributor.author许昀
dc.date.accessioned2016-01-12T02:05:37Z
dc.date.available2016-01-12T02:05:37Z
dc.date.issued2014-10-27 09:51:06.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/81029
dc.description.abstract个人所得税是对自然人所得征收的一种税,是国家通过税收手段达到调节收入分配作用的重要税种。自1980年我国颁布实施个人所得税以来,三十余年间,个人所得税逐渐成为我国的第四大税种,其对于调节收入分配,保障社会公平正义具有重要的意义。但是随着经济社会的不断发展,个人所得税也逐渐暴露出税制设置不合理、收入分配调节力度不足、税收公平原则缺失等问题。2011年,我国开展了个人所得税的第六次改革,十八届三中全会更是提出“完善以税收、社会保障、转移支付为主要手段的再分配调节机制,加大税收调节力度”,同时强调说明“逐步建立健全综合和分类相结合的个人所得税制度”。 本文在此政策背景下,以税制模式的转变为契机,采...
dc.description.abstractPersonal income tax, which is charged on natural persons, is an important tax for the country to achieve the function of adjusting income distribution. Since its implementation in 1980s, three decades has made personal income tax the fourth largest taxation of China, which has significant meaning in the regulation of income distribution and the promotion of social justice and fairness. However, wi...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=42275&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=43539
dc.subject个人所得税
dc.subject收入调节
dc.subject公平分配
dc.subjectPersonal income tax
dc.subjectIncome regulation
dc.subjectEquitable distribution
dc.title收入分配视角下的个人所得税研究
dc.title.alternativeA study of personal income tax from the perspective of income distribution
dc.typethesis
dc.date.replied2014-05-24
dc.description.note学位:公共管理硕士
dc.description.note院系专业:公共事务学院_公共管理硕士(MPA)
dc.description.note学号:13920111150458


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