| 完善我国个人所得税制的几点思考 |
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| 引用本文： | 樊彩霞,王昆.完善我国个人所得税制的几点思考[J].北京科技大学学报(社会科学版),2000,16(4):24-26. |
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| 作者姓名： | 樊彩霞 王昆 |
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| 作者单位： | 北京科技大学 管理学院, 北京 100083 |
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| 摘 要： | 文章针对我国个人所得税的征收情况,结合目前我国所得税制的现状,研究了完善我国个人所得税制的五个问题。
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| 关 键 词： | 个人所得税 纳税申报 税率 |
| 收稿时间： | 2000-04-30 |
Thoughts On Perfecting The System Of Individual Income Tax In China |
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| FAN Cai\|xia\ WANG Kun.Thoughts On Perfecting The System Of Individual Income Tax In China[J].Journal of University of Science and Technology Beijing(Social Sciences Edition),2000,16(4):24-26. |
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| Authors: | FAN Cai\|xia\ WANG Kun |
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| Institution: | Management shool University of Science and Tedanology Beijing, Beijing 100083, China |
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| Abstract: | Considering the status of the income tax system and the collection of individual income tax in China, five problems exist about the system of individual income tax in our country, which discussed in this thesis. |
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| Keywords: | the individual income tax \ the declaration of ratepaying \ tax rate |
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