Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《JOURNAL OF CENTRAL UNIVERSITY OF FINANCE & ECONOMICS》 2000-01
Add to Favorite Get Latest Update

A Defective Analysis of "Expense Deduction" for the Present Individual Income Tax

Under the fixed condition of tax rates, the key to plan the individual income tax system rests with reasonably determining the assessable incomes, and the confirmation of the assessable incomes depends on stipulating the standards for “deducting expense". There are a lot of defects for planning “expense deduction" in the present individual income tax system: the determination of taxpayers' benefit level is unscientific and goes against the principle of horizontal justice, and its lack of elasticity results in shortening the resources allocation function of individual income tax and the extent of marketization for fully considering resources allocation, etc. Therefore, it makes the system of individual income tax diverge the objective of justice and it weakens the functions of individual income tax system for regulating income distribution. Consequently, one of the substances for reforming the individual income tax is to make “expense deduction" more impartial, scientific and international.
【CateGory Index】: F812.42
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【References】
Chinese Journal Full-text Database 2 Hits
1 WEI Ming - ying (School of Management, Huazhong University of Science and Technology, Wuhan 430074, China);Analyses of the Exemption Amount for Individual Income Tax in China based on the Taxation Principle of Revenue[J];Economy and Management;2005-09
2 NI Cai-long1,MA Wen2(1.School of Law,Shanghai University,Shanghai 200444,China;2.Shanghai Section of China Construction Bank,China Construction Bank,Shanghai 200120,China);On Reformation of Individual Income Tax in China[J];Journal of Shanghai University(Social Sciences Edition);2008-03
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 JIN Yong-jie (The school of Hefei Economy Management, Hefei,230041,Anhui);The Personal Income Tax and Wages Obtained Should Take the Family as the Tax Payment Unit[J];Journal of Anhui Agricultural University(Soc.Sci);2006-03
2 Zhou Ya~(1)) Liu Hailong~(2)) Xie Wenxin~(1)) Li Keqiang~(1))(1)Department of Systems Science,Beijing Normal University,100875,Beijing,China;2) President's Office,Capital Normal University,100037,Beijing,China);MODEL ANALYSIS ON THE INCOME DISTRIBUTION IMPACTS OF PERSONAL INCOME TAXATION POLICY[J];Journal of Beijing Normal University(Natural Science);2006-06
3 YANG Feng1,SUN Weijia2 (1.School of Business of Administration,Changchun University of Technology,Changchun?130012,China;2.School of Computer Science,Changchun University of Technology,Changchun?130012,China);Problems and improvement of income taxation of our country[J];Journal of Changchun University;2003-03
4 LIU Jian,ZHANG Xiao-feng (Department of Finance and Economics,Changsha Communications University,Changsha,410076,China);The Tendency of Reformation of Individual Income Tax System in the Western Developed Countries and the Revelation to China[J];Collected Essays on Finance and Economics;2002-06
5 WEI Fengchun (Economics Department,Nankai University,Tianjin 300071,China);Income Split,Institution Rigidity and Challenge from Outside[J];The Study of Finance and Economics;2002-12
6 CHEN Songqing(Department of Public Finance, Xiamen University,Xiamen,361005,China);Enlightenment of Western Optimal Tax Theory on the Design of Tax System in China[J];The Study of Finance and Economics;2003-01
7 WANG Yafen, XIAO Xiaofei & GAO Tiemei (Institute of Quantitative Economics, Dongbei Finance & Economic University, 116025);An Empirical Analysis of Urban Households' Income Distribution Inequality and the Adjustment Effect of Individual Income Tax in China[J];Finance & Trade Economics;2007-04
8 Hao Chunhong (Economics School of Nankai University 300071);Taxation Vertical Equity and Optimal Personal Income Taxation System[J];Finance and Trade Research;2003-06
9 SUN Tao XU Xiang;Comparative Research on Personal Income Tax of Chinese and American[J];Liaoning Financial College Journal;2002-06
10 HAO Chun-hong(Institute of Finance & Economics of Inner-Mongolia,Huhehaote 010051,China);The Optimal Income Tax Balancing Efficiency and Fairness: A Theoretical Configuration and Estimation of the Optimal Tax Rate[J];Contemporary Finance & Economics;2006-02
【Secondary References】
Chinese Journal Full-text Database 4 Hits
1 Wang Yi(Shangluo University,Shangluo 726000,China);Proposals for Improving the Design of the Tax System of Individual Income Tax in China[J];Value Engineering;2010-34
2 JIANG Li-min(Finance Section,Ningbo University,Ningbo,315211,China);On the Function of Control of Individual Income Tax[J];Journal of Ningbo Institute of Education;2007-04
3 WANG Qin-mei,ZHAO Yang-yang,LIU Wei-bo (International Business School,Shaanxi Normal University,Xi'an 710062,China);Research on the Function of Individual Income Tax for Adjustment of Residents' Income Distribution——The Date from Urban Residents in Shaanxi Province[J];Journal of Xi'an University of Finance and Economics;2012-04
4 Wen Ji;The status and the development of Personal income tax in China[J];中国对外贸易(英文版);2011-20
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved