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| 对我国个人所得税几个问题的探讨 | |
| 引用本文： | 湛忠灿. 对我国个人所得税几个问题的探讨[J]. 云梦学刊, 2006, 27(5): 58-60 |
| 作者姓名： | 湛忠灿 |
| 作者单位： | 湖南理工学院,经济与管理系,湖南,岳阳,414006 |
| 摘 要： | 个人所得税是指国家依法对个人(或个体工商户)应税所得额计算征纳的税金。个人所得税是我国税收第一难,曾经和正在为我国经济建设筹集大量的资金并调节贫富不均。个人所得税虽然近几年有较大力度的改革,但是随着我国经济社会的不断发展,个人所得税也应该继续进行改革。 |
| 关 键 词： | 个人所得税 现状 问题 完善 |
| 文章编号： | 1006-6365(2006)05-0058-03 |
| 修稿时间： | 2006-06-16 |
DISCUSSION ON SEVERAL PROBLEMS OF PERSONAL INCOME |
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| ZHAN Zhong-chan. DISCUSSION ON SEVERAL PROBLEMS OF PERSONAL INCOME[J]. Journal of Yunmeng, 2006, 27(5): 58-60 | |
| Authors: | ZHAN Zhong-chan |
| Abstract: | The personal income tax refers to the country legally lexy taxes from individuals whose income exceeds a certain amount.Personal income tax is the first difficulty for our country to lexy taxes,which adjusted our country's unfair distrution of poor and rich in the past and now.Although personal income tax has a great dynamics reform in recent years,but,with the development of our country's enconomy,personal income tax should be reformed continuely. |
| Keywords: | personal income tax present situation problem consummation |
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