| 我国个人所得税改革措施的探讨 |
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| 引用本文： | 周艳恒,张宏亮.我国个人所得税改革措施的探讨[J].西南科技大学学报(哲学社会科学版),2005,22(1):60-62. |
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| 作者姓名： | 周艳恒 张宏亮 |
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| 作者单位： | 西南科技大学 四川绵阳621010
(周艳恒)，西南科技大学 四川绵阳621010(张宏亮) |
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| 摘 要： | 随着我国加入WTO和国民经济的持续增长,个人所得税的不合理性越来越明显,已经影响了我国经济的发展,从免征额、税率和级距、税收征管三个方面借鉴国际通行做法,根据我国实际情况探讨了个人所得税改革的方向和举措。
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| 关 键 词： | 个人所得税 免征额 税率 级距 税收征管 |
| 文章编号： | 1672-4860(2005)01-0060-03 |
| 修稿时间： | 2004年9月8日 |
Reform Measures on Personal Income Tax of Our Country |
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| Zhou Yanheng,Zhang Hongliang.Reform Measures on Personal Income Tax of Our Country[J].Journal of Southwest University of Science and Technology,2005,22(1):60-62. |
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| Authors: | Zhou Yanheng Zhang Hongliang |
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| Abstract: | Along with our country's joining into the WTO and the continuous increase of national economy, the unreasonability of the personal income tax is more and more obvious. It has affected our economic development. Reformation of Chinese personal income tax is discussed mostly in the aspect of immune from taxation, tax rate, rating difference, imposition and management, and so on, which takes into account international constitute and the situation of China. |
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| Keywords: | personal income tax immune from taxation tax rate rating difference imposition and management |
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