摘要
多数人认为我国现行个人所得税的起征点偏低,应该在一定程度上提高这个额度。然而,通过深入剖析,并结合我国的现实国情,则是应效仿有关国家低起征点的做法,切实与国际接轨,以利于全民普遍纳税的社会意识和氛围的形成。
The lowest taxable limit of our current personal income tax is considered low,which should be raised to a certain extent.We should follow the way which the related countries did with the lowest taxable limit by analysing the conditions of ours.Only in this way can we link with the world and this also can benefit the social awareness of tax for our people.
出处
《税务与经济》
CSSCI
北大核心
2004年第3期68-70,共3页
Taxation and Economy
关键词
国际接轨
个人所得税
起征点
中国
税收征管
纳税意识
personal income tax
lowest taxable limit
standard of cost deduction
gap between the poor and the rich
