| 与国际接轨还是坚持特色--有关我国个人所得税起征点的探讨 |
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| 引用本文： | 黄一鸣,于海燕,熊翅新. 与国际接轨还是坚持特色--有关我国个人所得税起征点的探讨[J]. 税务与经济, 2004, 0(3): 68-70 |
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| 作者姓名： | 黄一鸣 于海燕 熊翅新 |
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| 作者单位： | 华东交通大学,经济管理学院,江西,南昌,330013 |
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| 摘 要： | 多数人认为我国现行个人所得税的起征点偏低,应该在一定程度上提高这个额度。然而,通过深入剖析,并结合我国的现实国情,则是应效仿有关国家低起征点的做法,切实与国际接轨,以利于全民普遍纳税的社会意识和氛围的形成。
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| 关 键 词： | 个人所得税 起征点 费用扣除标准 贫富差距 |
| 文章编号： | 1004-9339(2004)03-0068-03 |
| 修稿时间： | 2003-06-29 |
To Link with the World or to Hold on to the Characteristic of His Own |
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| HUANG Yi-ming,YU Hai-yan,XIONG Chi-xin. To Link with the World or to Hold on to the Characteristic of His Own[J]. Taxation and Economy, 2004, 0(3): 68-70 |
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| Authors: | HUANG Yi-ming YU Hai-yan XIONG Chi-xin |
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| Abstract: | The lowest taxable limit of our current personal income tax is considered low,which should be raised to a certain extent.We should follow the way which the related countries did with the lowest taxable limit by analysing the conditions of ours.Only in this way can we link with the world and this also can benefit the social awareness of tax for our people. |
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| Keywords: | personal income tax lowest taxable limit standard of cost deduction gap between the poor and the rich |
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