| 中外个人所得税的比较与启示 |
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| 引用本文： | 陶佼如,宁晓青.中外个人所得税的比较与启示[J].中央财政金融学院学报,2003,2(11):35-39. |
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| 作者姓名： | 陶佼如 宁晓青 |
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| 作者单位： | [1]长沙市地方税务局，长沙410002 [2]湖南大学期刊部，长沙410082 |
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| 摘 要： | 本综合比较了中外个人所得税制度，分析了我国现行个人所得税制度运行中存在的问题，提出了借鉴国际经验，进一步改革与完善我国现行个人所得税制度的政策建议。
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| 关 键 词： | 个人所得税 税制模式 征收 管理 |
| 文章编号： | 1000-1549(2003)11-0035-05 |
Comparison and Apocalypse of Individual Income Tax in China and Other Countries |
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| TAO Jiao-ru NING Xiao-qing.Comparison and Apocalypse of Individual Income Tax in China and Other Countries[J].Journal of Central University of Finance & Economics,2003,2(11):35-39. |
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| Authors: | TAO Jiao-ru NING Xiao-qing |
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| Institution: | TAO Jiao-ru NING Xiao-qing |
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| Abstract: | This article synthetically compared the indivdnal income tax in China and other countries, analyzed the problems in the course of operation of China's present individual incomr tax system, put for-ward some policy advises to further reforming and perfecting China's present individual income tax system through using international experience for reference. |
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| Keywords: | Individual income tax Taxation pattern Collection Management |
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