| 对我国个人所得税税制设计的改进建议 |
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| 引用本文： | 王怡. 对我国个人所得税税制设计的改进建议[J]. 价值工程, 2010, 29(34): 139-139 |
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| 作者姓名： | 王怡 |
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| 作者单位： | 商洛学院,商洛726000 |
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| 摘 要： | 我国现行个人所得税的税制设计,在一定程度上制约着其功能的发挥。应从简化税制,改进计征模式,合理确定扣除标准等方面对其做进一步改进。
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| 关 键 词： | 个人所得税 改进建议 免征额 简化税制 |
Proposals for Improving the Design of the Tax System of Individual Income Tax in China |
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| Wang Yi. Proposals for Improving the Design of the Tax System of Individual Income Tax in China[J]. Value Engineering, 2010, 29(34): 139-139 |
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| Authors: | Wang Yi |
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| Affiliation: | Wang Yi( Shangluo University, Shangluo 726000, China ) |
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| Abstract: | The design of the current tax system of Individual Income Tax of our country is restricting the full play of its function to a certain extent. It is to put forward proposals for improving its design： simplifying the tax system; improving the mode of eollecting; confirming rationally the deducting standard, etc. |
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| Keywords: | Individual Income Tax improving proposals tax exemption simplifying the tax system |
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