| 论我国个人所得税制的建设与改革 |
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| 引用本文： | 闫海.论我国个人所得税制的建设与改革[J].三峡大学学报(人文社会科学版),2008,30(3):86-89. |
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| 作者姓名： | 闫海 |
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| 作者单位： | 辽宁大学,法学院,辽宁,沈阳,110136 |
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| 基金项目： | 司法部法治建设与法学理论研究部级科研项目 |
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| 摘 要： | 完善个人所得税制是构建我国双主体税制的重要内容之一,也是长期以来税制改革的着力点。1980年全国人大通过《个人所得税法》,之后陆续进行五次修改,为我国立法史所罕见。个人所得税税制模式转型、税率水平与结构的调整、所得扣除的改革、纳税申报制度的完善、立法程序的民主化等始终是个人所得税制改革的重点。
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| 关 键 词： | 个人所得税 税率 扣除 纳税申报 税制改革 |
| 文章编号： | 1672-6219(2008)03-0086-04 |
| 修稿时间： | 2008年3月12日 |
Construction and Reform of Chinese Individual Income Tax Law |
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| YAN Hai.Construction and Reform of Chinese Individual Income Tax Law[J].Journal of China Three Gorges University(Humanities & Social Sciences),2008,30(3):86-89. |
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| Authors: | YAN Hai |
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| Abstract: | Improving and perfecting the individual income tax system is one of the important contents of the Chinese dual tax system and the focus of tax reform for a long time.Personal Income Tax Law passed by National People's Congress in 1980 and a succession of five changes since then is seldom seen in our legislation history.Personal income tax model transition,level and structure of tax rate adjustment,deducted reform,the improvement of tax self-declaration,and legislative process democratization are the focus of individual income tax system reform. |
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| Keywords: | individual income tax tax rate tax deducted tax self-declaration tax reform |
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