| 个人所得税制改革迟滞的原因分析 |
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| 引用本文： | 焦耘. 个人所得税制改革迟滞的原因分析[J]. 当代经济管理, 2007, 29(6): 107-109 |
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| 作者姓名： | 焦耘 |
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| 作者单位： | 广西财经学院,财政系,广西,南宁,530003 |
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| 摘 要： | 现行个人所得税自1994年实施以来,逐渐显露出种种弊端。而通过这些年的实践和理论研究,对个人所得税改革从理论及实践看应该说时机均已成熟。但其实质性改革却迟迟未能出台,其深层次的原因是利益集团的寻租左右了个人所得税的改革。
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| 关 键 词： | 个人所得税 利益集团 |
| 文章编号： | 1673-0461（2007）06-0107-03 |
The Reasons of the Tardiness in the Reform of Personal Income Tax |
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| Jiao Yun. The Reasons of the Tardiness in the Reform of Personal Income Tax[J]. Contemporary Economic Management, 2007, 29(6): 107-109 |
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| Authors: | Jiao Yun |
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| Abstract: | Since being implemented in1994,the personal income tax gradually unfolds its problems.After the research for these years,it is time to reform the personal income tax practically and theoretically.However,the reform hasn't been carried out for so long.And the real reason is that the behavior of interests group influences the reform. |
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| Keywords: | personal income tax interests group |
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