| 个人所得税若干问题的思考 |
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| 引用本文： | 罗玉波.个人所得税若干问题的思考[J].茂名学院学报,2007,17(2):53-55. |
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| 作者姓名： | 罗玉波 |
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| 作者单位： | 茂名学院,后勤产业集团,广东,茂名,525000 |
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| 摘 要： | 通过对个人所得税情况的阐述,介绍了个人所得税的概念、税制设计、征收原则及征收个人所得税的作用,提出了个人所得税在理论和实践中出现的问题,分析了目前个人所得税在征收、管理等方面出现的问题及其产生的原因,同时提出了为解决这些问题应采取的一些措施和具体办法。
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| 关 键 词： | 个人所得税 征收管理 权利 义务 |
| 文章编号： | 1671-6590（2007）02-0053-03 |
| 收稿时间： | 2006-10-17 |
| 修稿时间： | 2006-12-18 |
Reflections on Problems of Personal Income Tax |
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| LUO Yu-bo.Reflections on Problems of Personal Income Tax[J].Journal of Maoming College,2007,17(2):53-55. |
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| Authors: | LUO Yu-bo |
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| Abstract: | Through a general discussion about income tax,this thesis will focus on expounding the problems of income tax existing both in theory and in practice.It will profoundly analyze these problems and give some solutions.In addition the design of tax system and the principles for taxation,the definition of income tax,and the meaning of imposing income tax are provided here. |
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| Keywords: | personal income tax management for taxation right obligation |
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