| 完善我国个人所得税制的思考 |
| |
| 引用本文： | 欧阳俊,乔燕,陈卢. 完善我国个人所得税制的思考[J]. 华南农业大学学报(社会科学版), 2006, 5(2): 53-57 |
| |
| 作者姓名： | 欧阳俊 乔燕 陈卢 |
| |
| 作者单位： | 华南农业大学,人事处,广东,广州,510642;华南农业大学,人事处,广东,广州,510642;华南农业大学,人事处,广东,广州,510642 |
| |
| 摘 要： | 个人所得税是调节国家与个人利益分配关系的重要杠杆,随着我国经济的快速发展、居民收入水平的大幅提高,个人所得税将是一项最有前途、最有发展潜力的税种。但我国个人所得税政策不尽人意,执行起来既失公平,又欠效率。文章分析了我国个人所得税制存在的问题,提出了相应的对策。
|
| 关 键 词： | 个人所得税 公平与效率 税率 |
| 文章编号： | 1672-0202(2006)02-0053-05 |
| 修稿时间： | 2005-11-02 |
A Reflection on the Perfection of the Individual Income Tax System of China |
| |
| OU Yang-jun,QIAO Yan,CHEN Lu. A Reflection on the Perfection of the Individual Income Tax System of China[J]. Journal of South China Agricultural University:Social Science Edition, 2006, 5(2): 53-57 |
| |
| Authors: | OU Yang-jun QIAO Yan CHEN Lu |
| |
| Abstract: | The Individual Income Tax is the important lever which regulates the country and personal interests and will be a most promising and potential tax category.But the Individual Income Tax policy of China remains unchanged for decades,which already lost the justice and efficiency.This paper analyzes the problems existing in China's Individual Income Tax System and the countermeasure of the corresponding reform are proposed. |
| |
| Keywords: | Individual Income Tax justice and efficiency tax rate |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《华南农业大学学报(社会科学版)》浏览原始摘要信息 |
|
点击此处可从《华南农业大学学报(社会科学版)》下载全文 |
|
