| 个人所得税的工资薪金免征额探析 |
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| 引用本文： | 杨茗. 个人所得税的工资薪金免征额探析[J]. 广西经济管理干部学院学报, 2009, 21(1): 76-78 |
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| 作者姓名： | 杨茗 |
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| 作者单位： | 无锡高等师范学校,无锡,214026 |
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| 摘 要： | 在个人所得税的征收过程中,工资薪金免征额起到减轻纳税人负担的作用。工资薪金免征额的调整应有利于充分发挥个人所得税的职能,提高所得税的主体税地位。在个人所得税改革中,工资薪金免征额的发展方向是综合免征额。
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| 关 键 词： | 工资薪金 个人所得税 免征额 |
Exploration on Exemption Amount of Salary Income for Personal Income Tax |
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| YANG Ming. Exploration on Exemption Amount of Salary Income for Personal Income Tax[J]. The Journal of Guangxi Economic Management Cadre College, 2009, 21(1): 76-78 |
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| Authors: | YANG Ming |
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| Affiliation: | Wuxi Teachers college;Wuxi 214026;China |
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| Abstract: | In the process of personal income tax collection,exemption amount of salary income plays a role in alleviating the burden on taxpayers.The adjustment of exemption amount of salary income will be conducive to give full play to the functions of personal income tax,and improve the status of personal income tax as main tax.In the reform of personal income tax,comprehensive exemption amount is the developing direction for the exemption amount of salary income. |
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| Keywords: | salary income personal income tax exemption amount |
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