| 强化我国个人所得税调控功能的思考 |
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| 引用本文： | 李方,LI Fang.强化我国个人所得税调控功能的思考[J].西南农业大学学报(社会科学版),2006,4(1):34-37. |
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| 作者姓名： | 李方 LI Fang |
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| 作者单位： | 重庆市涪陵区财政局,重庆,涪陵,408000 |
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| 摘 要： | 当前我国个人所得税制不够完善,征管方面有漏洞,税源分散,公民纳税意识不强,使得税收调节个人收入的作用微弱。因此,我们应在个人所得税的课税模式、扣除项目及征管模式等方面作出明智的选择,来充分发挥税收调节个人收入分配作用。
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| 关 键 词： | 个人所得税 调控作用 |
| 文章编号： | 1672-5379(2006)01-0034-04 |
| 修稿时间： | 2005年3月11日 |
ON THE REGULATORY FUNCTION OF INDIVIDUAL INCOME TAX IN CHINA |
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| LI Fang.ON THE REGULATORY FUNCTION OF INDIVIDUAL INCOME TAX IN CHINA[J].Journal of Southwest Agricultural University:Social Science Edition,2006,4(1):34-37. |
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| Authors: | LI Fang |
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| Abstract: | At the present time, the system of tax levy is not perfect, with many loopholes in tax collection and management. In addition, tax sources are dispersed and the citizens have very weak tax - awareness. As a result, tax performs little function for regulating individual income. Therefore, intelligent choice has to be made in tax pattern, deduction items and collection and management patterns so as to bring the regulatory function of taxes into full play. |
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| Keywords: | individual income tax regulatory function |
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