摘要
随着我国税制改革逐步完善和征管工作日益加强,个人所得税征收力度和税款增幅显著加大,相应地,其调节收入分配的作用亦日益加强,同时,也应看到在税制设置和征管方面还存在诸多问题,影响了个人所得税的调节作用。本文针对有关问题提出了相应政策,以期对有关部门完善个人所得税有所裨益。
With the development of tax system reform and the improvement of taxation management,the amount of income tax increases very fast,thus its role in adjusting income distribution is strengthened.Where-as,there still exist many issues in tax system and taxation management,which affect the adjustment of income distribution.Based on the phenomenon,the pa-per puts forth the measures to the problem.
出处
《地质技术经济管理》
2003年第2期41-45,共5页
Geological Technoeconomic Management
