|本期目录/Table of Contents|

[1]孙守增.利益调整和综合理性:以个税调整意见 表达为例[J].长安大学学报(社科版),2011,13(02):45-50.
　SUN Shou-zeng.Benefit adjustment and comprehensiveness rationality: an example analysis of opinions about Chinese personal income tax adjusting in 2011[J].Journal of Chang＇an University(Social Science Edition),2011,13(02):45-50.
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利益调整和综合理性:以个税调整意见 表达为例(PDF)
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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:
第13卷
期数:
2011年02期
页码:
45-50
栏目:
经济与管理
出版日期:
2011-06-20

文章信息/Info

Title:
Benefit adjustment and comprehensiveness rationality: an example analysis of opinions about Chinese personal income tax adjusting in 2011
作者:
孙守增
长安大学 杂志社,陕西 西安 710064
Author(s):
SUN Shou-zeng
Department of Magzines Publishing, Chang'an University, Xi'an 710064, Shaanxi, China
关键词:
个人所得税;  利益;  表达;  综合;  理性
Keywords:
personal income tax;  benefit;  stating;  comprehensiveness;  rationality
分类号:
F810.424
DOI:
-
文献标志码:
A
摘要:
以利益调整过程中的综合、理性为视角,整理并分析了社会各阶层对2011年中国个税改革所提出的意见和建议,并进行了进一步的反思。分析指出,中国已经进入了综合系统改革的阶段; 在这个阶段,人大常委会主动和独立作用的发挥、改革方案的顶层设计、公民意识的培养、学者和社会意见的理性表达,对改革的顺利进行起着至关重要的作用。
Abstract:
Based on the views of comprehensive and rational voice in benefit adjustment, an example analysis of opinions about Chinese personal income tax adjusting in 2011 was carried out. It is pointed out that Chinese reform has got into the stage with comprehensive and systematic features. At this stage, the active and independent function of the standing committee of the national people's congress, the top design plan, the citizen's idea development and the rational stating of scholar and public opinions are very important for deeping Chinese reform successfully.

参考文献/References:

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[2011-06-02].http://finance.qq.com/a/20110601/000533.htm.
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[2011-05-27].http://zhirong.blog.sohu.com.
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[2011-05-26].http://news.sohu.com/20110525/n308425580.shtm.
[7]徐 蕊,何雨欣,韩 洁.23万条民意创征求意见数之最 提高个税免征额呼声强烈[EB/OL].(2011-05-31)
[2011-06-02].http://www.npc.gov.cn/huiyi/lfzt/grsdsfxz/201106/01/content_1657409.htm.
[8]蒋旭峰,刘 向,刘亚男,等.“劫富济贫”,个税是个好杠杆[N].参考消息,2011-05-23(11).
[9]白永秀.由“前改革时代”到“后改革时代”[J].西北大学学报:哲学社会科学版,2010,40(2):5-9.
[10]郭俊华,卫 玲.后改革时代的特征分析[J].西北大学学报:哲学社会科学版,2010,40(2):10-13.
[11]任保平.后改革时代的主要矛盾,改革趋向及其重点[J].西北大学学报:哲学社会科学版,2010,40(2):14-17.

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　LIU Ji-fa.Value generation of socialist core value system from the dimensions of interests[J].Journal of Chang＇an University(Social Science Edition),2008,10(02):83.

备注/Memo

备注/Memo:
收稿日期:2011-06-06 作者简介:孙守增(1963-),男,辽宁本溪人,长安大学编审,陕西省政协常委。
更新日期/Last Update: 2011-06-20