| 论我国个人所得税的调节收入分配机制 |
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| 引用本文： | 翟海峰,任凤珍.论我国个人所得税的调节收入分配机制[J].当代经济管理,2003,25(2):41-45. |
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| 作者姓名： | 翟海峰 任凤珍 |
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| 作者单位： | 1. 河北经贸大学法学院,河北,石家庄,050091
2. 石家庄经济学院法学院,河北,石家庄,050031 |
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| 摘 要： | 随着我国税制改革逐步完善和征管工作日益加强,个人所得税征收力度和税款增幅显著加大,相应地,其调节收入分配的作用亦日益加强,同时,也应看到在税制设置和征管方面还存在诸多问题,影响了个人所得税的调节作用。本文针对有关问题提出了相应政策,以期对有关部门完善个人所得税有所裨益。
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| 关 键 词： | 个人所得税 收入结构 代扣代缴 |
| 文章编号： | 1003-3920(2003)02-0041-05 |
The Adjustment Role of Income Tax in Income Distribution System |
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| ZHAI Hai-feng ,REN Feng -zhen.The Adjustment Role of Income Tax in Income Distribution System[J].Contemporary Economic Management,2003,25(2):41-45. |
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| Authors: | ZHAI Hai-feng REN Feng -zhen |
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| Institution: | ZHAI Hai-feng 1,REN Feng -zhen 2 |
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| Abstract: | With the development of tax system reform and the improvement of taxation management,the amount of income tax increases very fast,thus its role in adjusting income distribution is strengthened.Where-as,there still exist many issues in tax system and taxation management,which affect the adjustment of income distribution.Based on the phenomenon,the pa-per puts forth the measures to the problem. |
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| Keywords: | income tax revenue structure deduct and pay for others |
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