摘要
我国现行个人所得税制存在课税范围窄、税负不公、宏观调控能力弱、征管方法有漏洞等方面的不足。为此 ,要全面完善个人所得税制。建议 :实行分类与综合相结合的结构模式 ;合理调整应税所得额 ;实行税收指数化调整 ;实行预付税款法 ;
There exist some shortcomings in our current individual income tax system,such as narrow tax,unfair tax burden,weak macroregulation,and imperfect collection and management.Therefore,the system of individual income should be perfected.The way for that is:implementing the structural pattern of classification and aggregation,regulating tax income,implementing the regulation of tax indexation and prepaid taxation,etc.
出处
《税务与经济》
CSSCI
北大核心
2003年第2期76-78,共3页
Taxation and Economy
关键词
个人所得税
税制改革
对策
system of individual income
prepaid taxes
tax indexation
