| 进一步完善我国个人所得税制的思考 |
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| 引用本文： | 郭玉华,杨惠芳.进一步完善我国个人所得税制的思考[J].嘉兴学院学报,2002,14(4):20-22. |
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| 作者姓名： | 郭玉华 杨惠芳 |
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| 作者单位： | 嘉兴学院,浙江,嘉兴,314001 |
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| 摘 要： | 通过对现行个人所得税制存在问题的分析，提出我国的个人所得税制应实行分类同综合相结合的混合型税制结构模式，合理调整应税所得额，有效控制个人收入源泉，实行预付税款法，完善征管方法。
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| 关 键 词： | 个人所得税制 费用减除标准 应纳税所得额 |
| 文章编号： | 1671-3079(2002)04-0020-(03) |
| 修稿时间： | 2002年4月3日 |
Thingking over the Further Perfection of Chinese Personal Income Tax System |
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| GUO Yu-hua YANG Hui-fang.Thingking over the Further Perfection of Chinese Personal Income Tax System[J].Journal of Jiaxing College,2002,14(4):20-22. |
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| Authors: | GUO Yu-hua YANG Hui-fang |
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| Institution: | GUO Yu-hua YANG Hui-fang |
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| Abstract: | By analyzing the problems in present personal income tax system, it is brought forward that a composite tax system formed by integrating the assorted with the synthesized should be adopted, so as to adjust rationally the taxable income amount, control effectively personal income source, practice prepaid tax and perfect the collection and supervision. |
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| Keywords: | personal income tax system expenses deducting standard taxable income amount |
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