| 对个人所得税一些问题的探讨 |
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| 引用本文： | 余萍.对个人所得税一些问题的探讨[J].南京理工大学学报(社会科学版),2001,14(2):60-64. |
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| 作者姓名： | 余萍 |
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| 作者单位： | 南京理工大学,财务处,江苏,南京,210094 |
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| 摘 要： | 本文建议通过完善个人所得税制 ,强化个人所得税征管 ,以提高个人所得税的收入比重 ,充分发挥个人所得税的作用。
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| 关 键 词： | 个人所得税 混合制模式 税率 征管方式 |
A Brief Discussion on Some Problems in Personal Income Tax |
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| YU Ping.A Brief Discussion on Some Problems in Personal Income Tax[J].Journal of Nanjing University of Science and Technology(Social Science),2001,14(2):60-64. |
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| Authors: | YU Ping |
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| Abstract: | This article proposes that the system of personal income tax should be improved, its levying and administration strengthened and its percentage in revenue enhanced so that the personal income tax can play its due role. |
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| Keywords: | personal income tax combined mode tax rate levying mode |
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