| 灵活就业者与正规就业者个人所得税负比较分析 |
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| 引用本文： | 唐婧妮. 灵活就业者与正规就业者个人所得税负比较分析[J]. 广西经济管理干部学院学报, 2008, 20(2): 48-53 |
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| 作者姓名： | 唐婧妮 |
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| 作者单位： | 广西经济管理干部学院,广西,南宁,530007 |
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| 摘 要： | 形式多样的灵活就业发展迅速,并已成为扩大就业和再就业的有效途径,它们的发展对解决中国就业难题有着非常重要的作用,但现行税收制度对灵活就业者极其不利。文章主要分析灵活就业者在现行个人所得税税收制度中遭受的非公平待遇。
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| 关 键 词： | 灵活就业者 税收制度 非公平待遏 |
Comparative Analysis on the Individual Income Tax of Flexible Employees and Regular Employees |
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| TANG Jing-ni. Comparative Analysis on the Individual Income Tax of Flexible Employees and Regular Employees[J]. The Journal of Guangxi Economic Management Cadre College, 2008, 20(2): 48-53 |
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| Authors: | TANG Jing-ni |
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| Affiliation: | TANG Jing-ni (Trade and Economy Department, Guangxi Economic Management Cadre Institute, Nanning, 530007 China) |
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| Abstract: | Various flexible employments have been developed rapidly and become an efficient way to expand employment and re-employment.They play a very importmant role in resolving the difficulty of employment of our country.However,the current tax system is very adverse to flexible employees.This article mainly analyzed the unfair treatment the flexible employees met in current individual income tax system. |
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| Keywords: | Flexible Employment Tax System Unfair Treatment |
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