| 个人所得税改革存在问题与完善思路 |
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| 引用本文： | 谢晖颖.个人所得税改革存在问题与完善思路[J].闽西职业技术学院学报,2007,9(4):91-93. |
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| 作者姓名： | 谢晖颖 |
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| 作者单位： | 闽西职业技术学院,经济系,福建,龙岩,364021 |
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| 摘 要： | 新的《个人所得税法》的修改与实施,是个人所得税改革道路上的重大进步,进一步适应了社会经济形势的发展和变化。但现行的分类税制、征管制度等方面仍存在一些问题,这也成为实务界、理论界和广大百姓关注的热点。结合个人所得税改革的发展变化和存在的主要问题,从征收方式、征收管理和征税模式等五个方面谈谈完善个人所得税制的基本思路。
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| 关 键 词： | 个人所得税 征税模式 混合所得税制 |
| 文章编号： | 1673-4823（2007）04-0091-03 |
| 收稿时间： | 2007-04-28 |
| 修稿时间： | 2007年4月28日 |
Problems in personal income tax reform and the solutions |
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| XIE Hui-ying.Problems in personal income tax reform and the solutions[J].Journal of Minxi Vocational and Technival College,2007,9(4):91-93. |
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| Authors: | XIE Hui-ying |
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| Abstract: | New amendment and implementation of " Individual Income Tax Law" is a great progress in the personal income tax reform.It has further adapted to the social economy situation development and the change.But there are still some problems in current classification tax system and the system of collection and management,which has become the focus in the practical and theoretical circles and among the vast majority of people.Connecting the development in the reform of personal income tax and the problems,the article discusses the solutions to the perfection of personal income tax system from some aspects,such as the collection way,the collection management and taxation mode. |
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| Keywords: | personal income tax taxation mode system of mixed income tax |
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