| 个人所得税法实施的外部环境治理 |
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| 引用本文： | 胡兴成,赵丽敏.个人所得税法实施的外部环境治理[J].河南社会科学,2006,14(5):202-204. |
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| 作者姓名： | 胡兴成 赵丽敏 |
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| 作者单位： | 1. 北京大学,法学院,北京,100872
2. 郑州大学,法学院,河南,郑州,450052 |
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| 摘 要： | 个人所得税法的修改及其实施,不仅要在税制设计上下工夫,也要在税收征管上解决问题,更要在税收征收的外部环境上制定相应的对策。个人所得税的外部环境治理中,应着重提高全民纳税意识,建立税收监控机制,理顺工资收入结构,强化部门之间协调,增强税收的透明度。
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| 关 键 词： | 个人所得税 实施 环境治理 |
| 文章编号： | 1007-905X(2006)05-0202-03 |
| 修稿时间： | 2006年6月25日 |
The Management of External Environment of the Implementation of Income Tax Law |
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| Hu Xingcheng,Zhao Limin.The Management of External Environment of the Implementation of Income Tax Law[J].Henan Social Sciences,2006,14(5):202-204. |
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| Authors: | Hu Xingcheng Zhao Limin |
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| Abstract: | The revision and implementation of income tax law involve the design of system,the management and control and the management measures of the external environment.In the management,we should improve the taxing consciousness of the people,establish the mechanism of supervision and control,clarify the salary and income structure,strenghen the harmony among the departments and increase the transparacy of the taxing. |
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| Keywords: | income tax implementatioan environmental management |
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