| 当前我国个人所得税税法存在的问题及对策 |
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| 引用本文： | 王红梅. 当前我国个人所得税税法存在的问题及对策[J]. 西安财经学院学报, 2007, 20(5): 67-69 |
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| 作者姓名： | 王红梅 |
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| 作者单位： | 陕西省延安市会计结算中心,陕西,延安,716000 |
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| 摘 要： | 个人所得税是用于调节社会各个成员之间收入公平性的重要手段之一,现行的个人所得税税法是以收入者个人为课税对象,这存在一定的不合理之处。我们应建立以中等收入以上家庭为课税对象的个人所得税制,并改进税收方式,使其更具合理性,以维护社会公平。
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| 关 键 词： | 个人所得税 课税对象 家庭收入税 |
| 文章编号： | 1672-2817（2007）05-0067-03 |
| 收稿时间： | 2007-06-26 |
| 修稿时间： | 2007-06-26 |
Problems Lie in Personal Income Tax Collection and Its Solutions |
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| WANG Hong-mei. Problems Lie in Personal Income Tax Collection and Its Solutions[J]. Journal of Xi‘an Institute of Finance & Economics, 2007, 20(5): 67-69 |
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| Authors: | WANG Hong-mei |
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| Abstract: | The personal income tax is one of the important means to adjust incomes among social members.The present personal income tax law takes individual as the assessment object,to some extent,that is unreasonable.Establishing a personal income tax system that take the medium and high income family as the assessment objects and improving the way of tax revenue can make our national income tax collection to be more rational. |
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| Keywords: | personal income tax tax target family income |
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