| 个人所得税改革的几点思考 |
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| 引用本文： | 金国英.个人所得税改革的几点思考[J].广东广播电视大学学报,2007,16(2):80-82. |
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| 作者姓名： | 金国英 |
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| 作者单位： | 梅州市财贸学校,广东梅州,514071 |
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| 摘 要： | 新的《个人所得税自行纳税申报办法(试行)》的出台,使我国在个人所得税征收的方式、方向及强化其调节与平衡的作用上都向前迈出了一大步。此项规定,不但拓宽了税务机关获得纳税人取得收入的信息渠道,加强了对高收入群体的监管力度,同时也为我国的个人所得税法与国际相关税制的接轨打下了基础。
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| 关 键 词： | 个人所得税 自行纳税申报 和谐社会 |
| 文章编号： | 1008-9764（2007）02-0080-03 |
| 修稿时间： | 2007-03-06 |
Thoughts on Reforming the Individual Income Tax System under the Framework of Building a Harmonious Society |
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| JIN Guo-ying.Thoughts on Reforming the Individual Income Tax System under the Framework of Building a Harmonious Society[J].Journal of Guangdong Radio & Television University,2007,16(2):80-82. |
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| Authors: | JIN Guo-ying |
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| Institution: | Meizhou Finance and Trade School of Guangdong Province, Meizhou , Guangdong, 514071 |
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| Abstract: | The newly published"Provisional Regulations on Individual Income Tax Return"is significantly meaningful to the channels and orientation of the Individual Income Tax collection,but also to the functions of taxation as a regulator and balancer of social wealth.The regulations first increases the information channels to taxable income and tightens the control over the highincome community,then it also prepares the Chinese Individual Income Tax system to be in agreement with that of the world. |
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| Keywords: | Individual Income Tax reform Individual Income Tax Return harmonious society |
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