摘要
个人所得税是税收流失最为严重的一个税种,其流失有法律、社会、征管等多方面原因。治理个人所得税流失要从健全税收法制、优化税制、强化征管、加强教育等四个方面入手。
The personal income tax is a tax that running off the most serious and the reasons of running off has the law, society and levy. Fathering the personal income tax running off should start with four aspects as fol- lows: to perfect the tax legal system, to optimize the tax system and enhance education etc.
出处
《湖北财经高等专科学校学报》
2005年第2期27-30,共4页
Journal of Hubei College of Finance and Economics
关键词
个人所得税
流失
对策
personal income tax
run off
scale
reason
countermeasure
