| 浅议我国个人所得税的公平问题 |
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| 引用本文： | 闫杰.浅议我国个人所得税的公平问题[J].广东农工商职业技术学院学报,2004(1). |
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| 作者姓名： | 闫杰 |
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| 作者单位： | 新疆财经学院财经系 新疆 |
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| 摘 要： | 十六届三中全会提出要“完善财税体制”及“改进个人所得税”。本文试分析现行个人所得税中有违公平的现象,提出实现公平的建议。
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| 关 键 词： | 个人所得税 公平 调节 |
A Discussion about the Equity Problem in China's Personal Income Tax |
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| YAN Jie.A Discussion about the Equity Problem in China's Personal Income Tax[J].Journal of Guangdong AIB Polytechnic College,2004(1). |
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| Authors: | YAN Jie |
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| Abstract: | "To improve finance and tax system" and "To better personal income tax" were proposed by the 3rd session of the 16th meeting of the CPC. This paper tries to analyze the equity problem existing in China's personal income tax and gives some advice to cope with the problem. |
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| Keywords: | :personal income tax equity adjustment |
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