| 我国个人所得税的设置、建立和完善 |
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| 引用本文： | 李品芳.我国个人所得税的设置、建立和完善[J].同济大学学报(社会科学版),2003,14(3):119-124. |
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| 作者姓名： | 李品芳 |
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| 作者单位： | 同济大学经济与管理学院经济与金融系讲师 |
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| 摘 要： | 本文回顾了新中国成立至今我国个人所得税的发展 ,分析了目前个人所得税制中现存的诸如扣除额之类的一些问题 ,指出了一系列用以完善个人所得税制的具有建设性的意见和建议。
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| 关 键 词： | 个人所得税 扣除额 税制模式 税务管理 避税 |
The Establishment and Perfecting of the Individual Income Taxation System in China |
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| Li Pinfang.The Establishment and Perfecting of the Individual Income Taxation System in China[J].Journal of Tongji University(Social Science Section),2003,14(3):119-124. |
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| Authors: | Li Pinfang |
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| Abstract: | After dating back the development of individual income taxation since the foundation of PRC,the paper analyzes the defects existing in the current system of individual income taxation,such as the deduction amount.Constructive measures to perfect the system of the individual income taxation are put forward in the end. |
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| Keywords: | Individual Income Taxation Deduction Amount Model of the Individual Income Taxation System Tax Avoidance |
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