1、构建多主体农村公共产品供给机制东北农业大学学士学位论文学号：142022007263004论税收公平原则与我国个人所得税法的完善The Tax Fair Principle and China’s Individual Income Tax Law Perfection 学生姓名：卢敏指导老师：xxx所在院系：网络教育学院所学专业：法学（专升本）研究方向：经济法税收东北农业大学中国·山东-10-构建多主体农村公共产品供给机制2016年09月-10-构建多主体农村公共产品供给机制摘要在市场经济体制下，个人所得税是一国税收结构中的主体税种之一，是一国财政收入的主要来源。当代优化税制
4、原则视角下分析外国个人所得税法的相关制度,比较中外个人所得税法,发现我国个人所得税法的差距所在,为改革和完善我国的个人所得税法指明方向。第四章,针对我国个人所得税法体现税收公平原则的不足之处,借鉴外国个人所得税法改革的成功经验,提出完善我国个人所得税法的几点建议。关键词：税收公平原则 个人所得税法 贫富差距 公平价值-10-构建多主体农村公共产品供给机制 Abstract The new revision of the individual income tax which caused people’s attention was implemented in last y
5、ear. The wage deduction increasing from 2000 RMB to 3500 RMB means the legislature gradually purses the fair value during the reform of the individual income tax act. However more important is that how to further and overall improve individual income tax act in the view of the fairness princ
6、iple. The text was divided into three parts: The first section pointed out that the principle of tax fairness, on the basis of the research of scholars from various countries, changing from the earliest absolute principle of fairness into the principle of the relative fair. The two dominant
7、principle of tax fairness ---fair theory to benefit from the burden and the theory of amount to be able to afford are discussed below for how to improve the tax act to provide clear direction.This part compared this principle with other principles
