| 我国个人所得税制度问题研究 |
| |
| 引用本文： | 曾蔚菁.我国个人所得税制度问题研究[J].兰州工业高等专科学校学报,2012,19(3):72-74. |
| |
| 作者姓名： | 曾蔚菁 |
| |
| 作者单位： | 兰州真空设备有限责任公司财务处,甘肃兰州,730050 |
| |
| 摘 要： | 个人所得税的重要功能之一是调节居民收入分配差距,实现社会的总体公平,但是我国现行的个人所得税制却已难以发挥其调节收入分配差距、促进社会公平的职能。立足我国国情,从分析我国个人所得税的功能定位出发,对我国个人所得税的改革方向提出建议。
|
| 关 键 词： | 个人所得税制 收入分配 分类综合 |
Research on Personal Income Tax System in China |
| |
| ZENG Wei-jing.Research on Personal Income Tax System in China[J].Journal of Lanzhou Higher Polytechnical College,2012,19(3):72-74. |
| |
| Authors: | ZENG Wei-jing |
| |
| Affiliation: | ZENG Wei-jing(Finance Department of Lanzhou Vacuum Equipment LTD.Lanzhou 730050,China) |
| |
| Abstract: | One of the important functions of personal income tax is to adjust residents＇ income gap,and achieve the overall fair in our society.However,the current personal tax system in China cannot display this function based on the national conditions.The functions and positions of personal income tax is analyzed and some reform suggestions of personal income tax are put forward. |
| |
| Keywords: | personal income tax system income distribution classification generalization |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
