| 完善个人所得税的几点思考 |
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| 引用本文： | 袁斯晨.完善个人所得税的几点思考[J].湖南广播电视大学学报,2003(2):47-48. |
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| 作者姓名： | 袁斯晨 |
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| 作者单位： | 保险职业学院 |
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| 摘 要： | 我国个人所得税收入增长较快，但是收入增长幅度与我国经济发展和市场化程度极不相称。我国个人所得税占当年储蓄增长额的比例甚至远远低于低收入国家的比重。作就这些问题进行了分析和探讨。并且就完善个人所得税法提出了对高收入群体加强监控、调整税率、规范税收优惠政策等方面的思考和建议。
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| 关 键 词： | 中国 个人所得税 税率 税收优惠政策 逃税 避税 税收征管机制 |
| 文章编号： | 1009-5251(2003)02-047-02 |
Several Thoughts on the Improvement of Individual Income tax |
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| YUAN Si-chen.Several Thoughts on the Improvement of Individual Income tax[J].Joournal of Hunan Radio and Televistion University,2003(2):47-48. |
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| Authors: | YUAN Si-chen |
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| Institution: | YUAN Si-chen |
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| Abstract: | Individual income tax increases rapidly,but the degree doesn't match the development of Chinese economy and market.The rate of individual income tax in the increase of savings is even much lower than that of low income countries. This paper analyses these problems and gives some suggestions on perfecting the law of individual income tax in terms of the supervision of the high - income group, the adjustment of tax rate and the standardization of preferential policy on tax revenus. |
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| Keywords: | Individual income tax Problems Thought |
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