| 我国个人所得税存在的问题及改革设想 |
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| 引用本文： | 王树玲. 我国个人所得税存在的问题及改革设想[J]. 山东科技大学学报(社会科学版), 2002, 4(2): 83-85 |
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| 作者姓名： | 王树玲 |
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| 作者单位： | 山东科技大学财政金融学院,山东,泰安,271000 |
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| 摘 要： | 个人所得税是国家调节个人收入分配的重要手段 ,也是国家财政收入的重要来源。我国目前的个人所得税尚存在诸多不完善之处 ,应该从改变课税模式、调整税率结构、提高费用扣除额和强化征收管理等几个方面进行改革。
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| 关 键 词： | 课税模式 税率 起征点 征收管理 |
| 文章编号： | 1008-7699(2002)01-0083-03 |
| 修稿时间： | 2001-12-03 |
The Problems in China''''s Individual Income Tax and the Relative Reformal Suggestions |
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| WANG Shu-ling. The Problems in China''''s Individual Income Tax and the Relative Reformal Suggestions[J]. Journal of Shandong University of Sciences & Technology(Social Science), 2002, 4(2): 83-85 |
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| Authors: | WANG Shu-ling |
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| Abstract: | Individual income tax is an important means for a nation to adjust the distribution of individual income and an important source of the nation's fiscal income as well.At present,however,there still exists a lot for improvement in the nation's individual income tax.The paper puts forward some reformal suggestions in changing tax models,adjusting tax rate structure,increasing deductive proportion in expenses and strengthening tax levy. |
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| Keywords: | tax model tax rate taxing point tax administration |
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