| 完善我国个人所得税制,实现其收入分配职能 |
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| 引用本文： | 黄云.完善我国个人所得税制,实现其收入分配职能[J].广播电视大学学报,2006(2):95-98. |
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| 作者姓名： | 黄云 |
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| 作者单位： | 内蒙古广播电视大学,内蒙古,呼和浩特,010011 |
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| 摘 要： | 随着我国国民经济的持续增长,个人所得税的调节作用逐渐增强,但其存在的问题也日益突出,主要体现在税收制度、税收征管和税收环境等方面。因此有必要改革和完善个人所得税,真正发挥个人所得税的收入分配作用。
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| 关 键 词： | 个人所得税 收入分配 完善 |
| 文章编号： | 1008-0597（2006）02-0095-04 |
| 收稿时间： | 2006-03-17 |
| 修稿时间： | 2006年3月17日 |
Perfecting the System of Individual Income Taxation and Realizing Income Distribution Function |
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| HUANG Yun.Perfecting the System of Individual Income Taxation and Realizing Income Distribution Function[J].Journal of TV University(Philosophy & Social Sciences),2006(2):95-98. |
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| Authors: | HUANG Yun |
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| Abstract: | With the continuing development of our national economy,the role of regulation through individual income tax has been enhanced gradually,however,its problem is also being put forward,which is mainly reflected on such respects as the system of taxation,the levy and management of tax and the environment of taxation,hence,it is necessary to reform and perfect individual income tax and truely give play to the income distribution role of the individual income tax. |
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| Keywords: | Individual income tax Income distribution Perfect |
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