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| 我国个人所得税流失的原因及治理对策 | |
| 引用本文： | 邓廷梅. 我国个人所得税流失的原因及治理对策[J]. 贵州工业大学学报(社会科学版), 2006, 8(5): 57-60 |
| 作者姓名： | 邓廷梅 |
| 作者单位： | 贵州大学经济学院会计系,贵州,贵阳,550003 |
| 摘 要： | 作为财政收入重要来源之一的个人所得税,自制定以来已取得可观的税收收入,成为中国第四大税种,但税款年流失量仍然达到1000亿元以上,针对此种不正常现象分析了个税流失的原因并提出了相应的治理对策,对正在进行中的个人所得税改革有借鉴意义。 |
| 关 键 词： | 个人所得税 流失 原因 对策 |
| 文章编号： | 1009-0509(2006)05-0057-04 |
| 修稿时间： | 2006-09-04 |
Causes of the Loss of Personal Income Tax and the Countermeasures |
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| DENG Ting-mei. Causes of the Loss of Personal Income Tax and the Countermeasures[J]. Journal of Guizhou University of Technology(Social Science Edition), 2006, 8(5): 57-60 | |
| Authors: | DENG Ting-mei |
| Abstract: | Being one of the important sourees of financial revenue, personal income tax, from its appear ance, has become the forth-largest tax income in China. But the amount of the loss has still reached 1000 hundred million. This article analyzes the causes of the loss and puts forward some countermea sures, which can be useful for the upgrading of the personal income tax. |
| Keywords: | personal income tax loss cause countermeasure |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |