| 关于我国个人所得税问题的思考 |
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| 引用本文： | 葛子明.关于我国个人所得税问题的思考[J].黄石理工学院学报(人文社科版),2004,21(1):83-86. |
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| 作者姓名： | 葛子明 |
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| 作者单位： | 湖北师范学院政法经济系 湖北 |
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| 摘 要： | 个人所得税在我国是一个很有发展前途的税种。但当前我国个人所得税存在税制不完善、税收收入流失严重、不能有效调节收入分配等诸多问题。如何解决存在的问题，充分发挥个人所得税的作用，是制度的制定者、执行者应该思索的问题。
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| 关 键 词： | 个人所得税 中国 收入分配 税收征管 税制改革 |
On Personal Income Tax in China |
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| GE Zi-ming.On Personal Income Tax in China[J].Journal of Huangshi Institute of Technology:Humanities and Social Sciences,2004,21(1):83-86. |
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| Authors: | GE Zi-ming |
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| Abstract: | Personal income tax is a very promising category of taxes in Chinese Law Sytem. Nowadays, however, many problems exist in the systerm of personal income tax such as incomplete tax system, inadequate income of revenue and unreasonable management system of income distribution. The constitutor and executant of the tax system have to consider how to solve these present problems in order to fulfil the function of Personal income tax. |
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| Keywords: | income tax tax system payer of tax collection and managoment of tax |
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