| 对我国个人所得税税制改革的几点看法 |
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| 引用本文： | 陈学平.对我国个人所得税税制改革的几点看法[J].江苏工业学院学报(社会科学版),2002,3(2):26-28. |
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| 作者姓名： | 陈学平 |
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| 作者单位： | 江苏石油化工学院工商管理系 江苏常州213016 |
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| 摘 要： | 入世后我国的个人所得税税制改革是整个税制改革的重点 ,本文结合国外的情况对我国个人所得税税制改革思路进行了分析和探讨
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| 关 键 词： | 个人所得税 税制 主体税种 |
| 文章编号： | 1009-7775(2002)02-0026-03 |
| 修稿时间： | 2002年2月26日 |
Personal Views on the Income Tax Reforms in China |
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| Chen Xueping.Personal Views on the Income Tax Reforms in China[J].Journal of Jiangsu Polyetchnic University:Social Science Edition,2002,3(2):26-28. |
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| Authors: | Chen Xueping |
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| Abstract: | With China's entry into the WTO, the reform of income tax has become an important issue for the reformation of taxing system. This essay makes an analysis of China's tax reform by drawing on the experience of foreign countries. The author also offers his personal views on how to reform the taxing system. |
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| Keywords: | income tax taxing system major taxes |
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