| 深化个人所得税改革的构想 |
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| 引用本文： | 阙红艳.深化个人所得税改革的构想[J].十堰职业技术学院学报,2012,25(1):52-55. |
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| 作者姓名： | 阙红艳 |
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| 作者单位： | 九江职业大学经济管理学院,江西九江,332000 |
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| 摘 要： | 由于现行个人所得税制存在不适应市场经济发展、税收制度不完善等种种问题,使对其进行改革的问题迫在眉睫。个人所得税的改革涉及多方面的问题,我们必须在改革目标的指引下,结合我国国情,稳步推进改革。本文在借鉴发达国家先进经验的基础上就我国个人所得税存在问题及其改革措施进行探讨。
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| 关 键 词： | 个人所得税 税制模式 改革构想 |
Conception of Deepening Reform of Individual Income Tax System |
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| QUE Hong-yan.Conception of Deepening Reform of Individual Income Tax System[J].Journal of Shiyan Technical Institute,2012,25(1):52-55. |
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| Authors: | QUE Hong-yan |
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| Institution: | QUE Hong-yan(College of Economics and management,Jiujiang Vocational University,Jiujiang 332000,China) |
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| Abstract: | It is imminent to reform the current personal income tax system for inapplication to the development of market economy.Since its reform involves many aspects,it must be steadily implemented under the guidance of reform goals based on China’s national condition.This paper expounds its current problems and reform measures on the basis of experience in personal income tax reform from advanced countries. |
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| Keywords: | Personal income tax tax system mode conception of reform |
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