| 浅谈个人所得税的改革思路 |
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| 引用本文： | 邹海钢.浅谈个人所得税的改革思路[J].山东商业职业技术学院学报,2013,13(1):28-31. |
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| 作者姓名： | 邹海钢 |
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| 作者单位： | 山东商业职业技术学院,山东济南,250103 |
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| 摘 要： | 个人所得税的一个重要职能是调节收入分配、体现公平原则。分析了现行个人所得税存在的问题，并提出了当前我国个人所得税征收改革应注意的几个问题。
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| 关 键 词： | 个人所得税 公平 改革 |
Talking about Reform Ideas of Personal Income Tax |
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| ZOU Hai-gang.Talking about Reform Ideas of Personal Income Tax[J].Journal of Shandong Institute of Commerce and Technology,2013,13(1):28-31. |
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| Authors: | ZOU Hai-gang |
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| Institution: | ZOU Hai-gang(Shandong Institute of Commerce and Technology,Jinan,Shandong 250103,China) |
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| Abstract: | To adjust income distribution and reflect the principles of fairness is one of the most important functions of individual income tax. This paper analyzes the problems existing in the current personal income tax in China, and puts forward that the personal income tax reform should pay attention to several problems. |
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| Keywords: | personal income tax justice reforms |
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