Research on the Regulation of Personal Income Distribution Tax in Our Country

Author: Wu Yunfei
Publisher:
Publish Date: 2001-12-01
Features: This book is divided into eight chapters, primarily studying the main conflicts and solutions in China's current income distribution. The author believes that the main conflict in China's current income distribution is the unreasonable gap in income distribution. The government's regulation of personal income distribution is a systematic project that requires the comprehensive use of various means such as economic, administrative, and legal tools. The role of taxation in regulating personal income must be based on the overall and structural reform of the current tax system. During the period of economic transition, tax reform should adopt a "prudent policy orientation"; in the later stage of economic transition, tax reform can adopt an "expansion-oriented policy orientation," establishing a tax system with value-added tax and personal income tax as the dual main tax types.