| 完善个人所得税制之我见 |
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| 引用本文： | 刘国华. 完善个人所得税制之我见[J]. 辽宁工程技术大学学报(社会科学版), 2002, 4(2): 40-41 |
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| 作者姓名： | 刘国华 |
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| 作者单位： | 辽宁工程技术大学技术与经济学院,辽宁,阜新,123000 |
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| 摘 要： | 随着经济的全球化 ,要求我国税制进行相应的调整。就我国现行个人所得税制存在的问题进行了分析 ,提出了完善个人所得税制的措施与建议
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| 关 键 词： | 个人所得税 税制模式 税率 费用扣除 征收范围 征收管理 |
| 文章编号： | 1008-391X(2002)02-0040-02 |
| 修稿时间： | 2001-11-14 |
Key Points of Optimizing the Personal Income Tax |
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| LIU Guo-hua. Key Points of Optimizing the Personal Income Tax[J]. Journal of Liaoning Technical University(Social Science Edition), 2002, 4(2): 40-41 |
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| Authors: | LIU Guo-hua |
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| Abstract: | With the globalization of the economy, our tax system should be adjusted. This article explores the existing problems in carrying out the personal income tax system and gives the suggestions and measures of optimizing the personal income tax. |
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| Keywords: | Personal income tax Tax system Tax rate Deduction of expenditures Categories of taxes Tax administration |
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