摘要
从我国的现行个人所得税在制度上存在的主要问题入手,提出了个人所得税税制改革的思路。
Starting from the problems existing in our country＇s current individual income tax system,this paper puts forward some ideas for the reform of our country＇s individual income tax system.
出处
《科技情报开发与经济》
2010年第1期120-121,共2页
Sci-Tech Information Development & Economy
关键词
个人所得税
税制改革
税率
individual income tax
tax reform
tax rate
