| 论我国个人所得税的现状与改革 |
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| 引用本文： | 张沁.论我国个人所得税的现状与改革[J].湖南有色金属,2005,21(1):58-61. |
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| 作者姓名： | 张沁 |
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| 作者单位： | 湖南经济管理干部学院,湖南,长沙,410004 |
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| 摘 要： | 个人所得税自开征以来，其收入逐年增长。但在迅速发展背后，也暴露出不少弊端。其主要原因是税制本身的缺陷和征管的乏力。因此，改革和完善个人所得税，主要是从完善税制本身和加强，征管两方面人手，真正发挥个人所得税的调节和收入作用。
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| 关 键 词： | 个人所得税 模式 税率 改革 |
| 文章编号： | 1003-5540(2005)01-0058-04 |
| 修稿时间： | 2004年12月14 |
Discussion on the Present Condition and Reform of the Personal Income Tax in Our Country |
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| ZHANG Qin.Discussion on the Present Condition and Reform of the Personal Income Tax in Our Country[J].Hunan Nonferrous Metals,2005,21(1):58-61. |
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| Authors: | ZHANG Qin |
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| Abstract: | the personal income tax increased year by year since open to advertise for,there were some problemes in the development back, the main reason is the fault of the tax system itself and the collection. Therefore, to reform the personal income tax should to perfect the tax system and collection so that the function of personal income tax in regulation and income would be bring into play indeed. |
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| Keywords: | personal income tax mode tax rate reformation |
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