现行个人所得税制改革的思考 |
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引用本文: | 师俊强. 现行个人所得税制改革的思考[J]. 商业研究, 2004, 0(24): 98-100 |
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作者姓名: | 师俊强 |
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作者单位: | 哈尔滨商业大学,黑龙江,哈尔滨,150076 |
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摘 要: | 随着我国经济的高速发展 ,城乡居民的个人收入增长迅速 ,个人所得税法在新的经济形势下暴露出诸多问题。所得税制度不合理 ,工资薪金所得费用扣除标准过低 ,边际税率过高 ,审报制度不规范 ,配套措施不健全 ,个人所得税的调节作用失灵 ,为适应我国目前实际情况的需要 ,针对以上问题 ,必须尽快对我国个人所得税制度进行改革
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关 键 词: | 个人所得税 改革 思考 |
文章编号: | 1001-148X(2004)24-0098-02 |
The Reform of the Current Personal Income Tax |
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Abstract: | With the economic development,the resident's personal incomeincrease quickly.Under the new economic situation,many problems concerning personal income tax law are exposed:income tax system is not reasonable;salary expense deduction standard is too low;marginal tax rate is too high;Auditorial report system is not standard;Correlative methods are not perfect,personal income tax is out of function.So,in order to adapt the current situation,personal income tax system must be innovated as soon as possible. |
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Keywords: | personal income tax innovation think |
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