| 关于改进个人所得税制的思考 |
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| 引用本文： | 蒋晓欣,刘海英.关于改进个人所得税制的思考[J].防灾科技学院学报,2004,6(1):62-64. |
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| 作者姓名： | 蒋晓欣 刘海英 |
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| 作者单位： | 1. 华北科技学院,河北,三河,065201
2. 河北师范大学,河北,石家庄,050031 |
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| 摘 要： | 我国个人所得税制实施至今,对国民经济的发展起到了不可替代的作用,同时也日益暴露其不足之处。本文就如何改进现行税制,提出五种改进方法,以期使个人所得税真正成为良税。
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| 关 键 词： | 个人所得税 改进 税制 税收征管 |
| 文章编号： | 1008-7869(2004)01-0062-03 |
| 修稿时间： | 2004年2月5日 |
Considerations on the Improvement of Individual Income Taxation System |
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| JIANG Xiao-xin,LIU Hai-ying.Considerations on the Improvement of Individual Income Taxation System[J].Journal of Institute of Disaster-prevention Science and Technology,2004,6(1):62-64. |
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| Authors: | JIANG Xiao-xin LIU Hai-ying |
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| Abstract: | The individual income taxation system has made an irreplaceable contribution to the development of national economy since its execution in China, which, on the other hand, has also revealed its deficiencies at the same time. This article introduces five measures to revise the existing taxation system for the sake of developing the individual tax into one of the real
efficiency. |
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| Keywords: | individual income taxation system revise taxation taxation management |
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