最优所得税理论与我国个人所得税的实践

23INTERNATIONALTAXATIONINCHINAINTERNATIONALTAXATIONINCHINA2010-2*Abstract:Optimalincometaxationtheoryhasattractedconsiderableattentionsinceitsbirth.Somescholarshaveexploredthistheorywithvariousmodels.AlthoughitisunnecessarytodesignChinaspersonalincometaxsystempursuanttothistheory,theconceptandphilosophyembodiedinthesemodelsstillofferareferencefordesigningpersonalincometaxsysteminChina.Keywords:OptimalincometaxationtheoryIncometaxmodelPersonalincometax24INTERNATIONALTAXATIONINCHINA2010-2RESEARCHANDINQUIRYLlLwvtgf(w)R=-g+tYRgYtAAAA-gg/tg/ttgtgtvRtgvRvtU(c,l)=[(1-)c-+(L-l)-]-1/=1+11-v10[U(c,l)]1-f(w)dwc=(1-t)wl+gtwlf(w)dw=R+gwlf(w)dwv=0v=2v=3v=tgtgtgtg0.236.20.09662.70.16167.00.17192.60.2120.617.00.04238.90.09043.80.09975.60.1350.422.30.05747.70.11652.70.12683.90.167R0.814.10.03433.10.07337.60.08168.20.1111.012.70.02929.10.06233.40.06862.10.094R0.240.60.06368.10.13572.00.14493.80.1820.618.90.00045.00.06150.10.07179.80.1070.425.40.01954.00.08958.80.09986.70.1390.819.70.00038.90.04243.80.05173.60.0821.020.60.00034.70.02939.50.03768.50.064R0.245.60.03473.30.11076.70.11995.00.636.60.00052.00.03657.10.04783.90.0810.435.10.00060.50.06565.10.07689.30.1120.838.60.00046.00.01651.30.02679.20.0571.040.90.00041.70.00247.00.01175.60.03925INTERNATIONALTAXATIONINCHINAINTERNATIONALTAXATIONINCHINA2010-2vRvv=0v=2v=3v=v=v=v=v=26INTERNATIONALTAXATIONINCHINA2010-2RESEARCHANDINQUIRY