| 对完善我国个人所得税的思考 |
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| 引用本文： | 宋科凡.对完善我国个人所得税的思考[J].连云港职业技术学院学报,2001,14(2):57-59,62. |
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| 作者姓名： | 宋科凡 |
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| 作者单位： | 锦州市财经学校,辽宁,锦州,121001 |
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| 摘 要： | 我国目前的个人所得税占财政收入与税收总收入的比重过低，直接影响了财政收入职能的实现。个人所得税必须从税制模式的选择和征管制度的实施上加以完善。
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| 关 键 词： | 个人所得税 脱制模式 公平原则 税率结构 税务代理 代扣代缴 中国 财政收入 |
| 文章编号： | 1009-4318(2001)02-0057-03 |
Thinking of Prefecting Personal Income Tax in China |
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| SONG Ke-fan.Thinking of Prefecting Personal Income Tax in China[J].Journal of Lianyungang Technical College,2001,14(2):57-59,62. |
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| Authors: | SONG Ke-fan |
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| Abstract: | At present in China there is a low proportion of personal income tax in total income of state revenue and income tax.It directly affects the duty of state revenue. It should be perfected the tax system model and collects tax system. |
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| Keywords: | tax system model of personal income tax fair principle tax rate construction tax agent deducting |
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