As a new model to tax capital income and labor income respectively, the so-called ＇dual income tax＇ has been experimented by more and more countries. Yet in the theoretical world consensus has not been reached about the efficiency, equity, management and universality considerations of this new model, especially when speaking of taxing eapitaI income. Currently, China should on one hand definite the basic path and orientations of individual income tax reform by rethinking of the disparities between capital income and labor income, but signing ...
