摘要
当前我国个人所得税制不够完善,征管方面有漏洞,税源分散,公民纳税意识不强,使得税收调节个人收入的作用微弱。因此,我们应在个人所得税的课税模式、扣除项目及征管模式等方面作出明智的选择,来充分发挥税收调节个人收入分配作用。
At the present time, the system of tax levy is not perfect, with many loopholes in tax collection and management. In addition, tax sources are dispersed and the citizens have very weak tax -awareness. As a result, tax performs little function for regulating individual income. Therefore, intelligent choice has to be made in tax pattern, deduction items and collection and management patterns so as to bring the regulatory function of taxes into full play.
出处
《西南农业大学学报（社会科学版）》
2006年第1期34-37,共4页
Journal of Southwest Agricultural University:Social Science Edition
关键词
个人所得税
调控作用
individual income tax
regulatory function
