It is estimated that the tax rate of personal income tax system of China may be reduced to about thirty-six percent according to Stern model of optimal linear income taxation and the personal income tax system of the United States.
It is estimated that the tax rate of personal income tax system of China may be reduced to about thirty-six percent according to Stern model of optimal linear income taxation and the personal income tax system of the United States.
而且，借鉴斯特恩最优线性所得税模型及美国个人所得税制度，估计我国现行个人所得税最高边际税率还可以适当降低到36%左右。