完善我国个人所得税制的理性思考
首发时间:2005-07-22
摘要:本文首先对个人所得税制度的概念、主要规定及说明、个人所得税的特点和作用等做了简略的介绍,然后对我国现行个人所得税制度存在的主要问题进行了深入分析。在对中外个人所得税制度对比分析的基础上,本文对我国个人所得税改革可以吸收和借鉴的各国措施进行了总结。最后,本文提出了完善和发展我国个人所得税制度的相应对策和构想,以求建立符合国情的个人所得税制度。
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Rational Thinking of Improving China’s Individual Income Tax Institution
Abstract:To start with, the text made a brief introduction of the concept, main stipulations and explanations, characteristics and functions of China’s individual income tax institution. Then it gave a profound analysis of main problems of China’s individual income tax institution. Based on drawing a comparison between both foreign and domestic individual income tax institution, the text made a summary of the measures that should be assimilated and used for reference when reforming the tax institution in existence. In the ultimate, the text put forward corresponding countermeasures and assumptions of reforming and developing the individual income tax institution in existence, with the hope to aid in building up an individual income tax institution which suits the situations of China.
Keywords: Individual Income tax, Tax Rate, Improve
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No.2502261961121995****
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