| 中国个人所得税税制模式的应然选择 |
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| 引用本文： | 邓相花,郭文美.中国个人所得税税制模式的应然选择[J].北京航空航天大学学报(社会科学版),2008,21(3):13-16. |
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| 作者姓名： | 邓相花 郭文美 |
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| 作者单位： | 华中师范大学,政法学院,湖北,武汉,430079;华中师范大学,管理学院,湖北,武汉,430079 |
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| 摘 要： | 针对个人所得税的税制模式问题，结合中国的具体情况和其他国家的经验，就中国个人所得税税制模式的改革和完善进行了探讨。从各方面综合考虑，混合所得税制最符合中国国情，是个人所得税税制模式改革的应然选择。
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| 关 键 词： | 个人所得税 税制模式 混合所得税制 |
What Should We Chose on Reform of Tax System for Personal Income Tax in China |
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| DENG Xiang-hua,GUO Wen-mei.What Should We Chose on Reform of Tax System for Personal Income Tax in China[J].Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition),2008,21(3):13-16. |
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| Authors: | DENG Xiang-hua GUO Wen-mei |
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| Institution: | DENG Xiang-hua1,GUO Wen-mei2(1.School of Political Science , Law,Huazhong Normal University,Wuhan 430079,China,2.College of Management,China) |
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| Abstract: | The essay focuses on dealing with the tax system issues of personal income tax.Referring to China's practical situation and combining with advanced experience overseas,the essay briefly discusses the reformation and improvement of personal income tax in China.Actually,considering various facets of situations nowadays,the compound income tax which is the best one to China is the unadvoidable choice of tax system reform of personal income tax in China. |
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| Keywords: | personal income tax tax system compound income tax |
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