摘要
通过对现行个人所得税制存在问题的分析 ,提出我国的个人所得税制应实行分类同综合相结合的混合型税制结构模式 ,合理调整应税所得额 ,有效控制个人收入源泉 ,实行预付税款法 。
By analyzing the problems in present personal income tax system, it is brought forward that a composite tax system formed by integrating the assorted with the synthesized should be adopted, so as to adjust rationally the taxable income amount, control effectively personal income source, practice prepaid tax and perfect the collection and supervision.
出处
《嘉兴学院学报》
2002年第4期20-22,共3页
Journal of Jiaxing University
关键词
个人所得税制
费用减除标准
应纳税所得额
personal income tax system
expenses deducting standard
taxable income amount.
