| 对我国个人所得税制若干问题的思考 |
| |
| 引用本文： | 彭昌喜.对我国个人所得税制若干问题的思考[J].河南工业大学学报(社会科学版),2005,1(3):5-7. |
| |
| 作者姓名： | 彭昌喜 |
| |
| 作者单位： | 河南工业大学,财务处,河南,郑州,450052 |
| |
| 摘 要： | 我国现行的个人所得税法是从1994年开始执行的.但由于税收制度不完善,征管手段落后,加之外部环境不配套等原因,现行个人所得税制存在的问题和矛盾很多.由此造成的偷漏税现象比较突出,对居民间收入分配的调节作用发挥得不尽理想.对税制要求改革的呼声也日渐强烈.
|
| 关 键 词： | 个人所得税 存在问题 改革与完善 |
| 文章编号： | 1673-1751(2005)03-0005-03 |
| 修稿时间： | 2005年6月1日 |
ON PROBLEMS OF INDIVIDUAL INCOME TAXATION |
| |
| PENG Chang-xi.ON PROBLEMS OF INDIVIDUAL INCOME TAXATION[J].Journal of Henan University of Technology:Social Science Edition,2005,1(3):5-7. |
| |
| Authors: | PENG Chang-xi |
| |
| Abstract: | The prevailing law of the individual income taxation came into force early in 1994.Anyhow there exist some problems and contradictions in it owing to the imperfectness in the taxation system,such as the out-of-date method of taxation and inappropriate environment,which results in the serious taxation evasion and weak regulation functions on citizens' income distribution.Therefore, it is very urgent for tax system to reform the income taxation. |
| |
| Keywords: | individual income tax existing problems reform and improve |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
