摘要
我国个人所得税制实施至今,对国民经济的发展起到了不可替代的作用,同时也日益暴露其不足之处。本文就如何改进现行税制,提出五种改进方法,以期使个人所得税真正成为良税。
The individual income taxation system has made an irreplaceable contribution to the development of national economy since its execution in China, which, on the other hand, has also revealed its deficiencies at the same time. This article introduces five measures to revise the existing taxation system for the sake of developing the individual tax into one of the real
efficiency.
出处
《防灾技术高等专科学校学报》
2004年第1期62-64,41,共4页
Journal of College of Disaster Prevention Techniques
关键词
个人所得税
税收制度
起征点
税率
税收征管
individual income taxation system
revise
taxation
taxation management
