| 与香港个人所得税的比较及启示 |
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| 引用本文： | 赵永冰. 与香港个人所得税的比较及启示[J]. 中央财经大学学报, 2002, 0(1): 55-57 |
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| 作者姓名： | 赵永冰 |
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| 作者单位： | 上海财经大学公共经济与管理学院 上海200433 |
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| 摘 要： | 香港的“入息税”采用分类税制 ,与大陆的个人所得税相类似。若我们能结合国情 ,研究和借鉴发达国家或地区个人所得税制度的有益经验 ,相信对改革现行的个人所得税制、充分发挥其在收入再分配方面的作用定会有所裨益
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| 关 键 词： | 薪俸税 个人所得税 税收扣除 公平 启示 |
| 文章编号： | 1000-1549(2002)01-0055-03 |
Comparison with the Personnel Income in Hong Kong and Its Inspiration |
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| ZHAO Yong-bing. Comparison with the Personnel Income in Hong Kong and Its Inspiration[J]. Journal of Central University of Finance & Economics, 2002, 0(1): 55-57 |
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| Authors: | ZHAO Yong-bing |
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| Affiliation: | ZHAO Yong-bing |
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| Abstract: | Hong Kong has a schedular system of income tax, which is similar to the personal income tax at home,By studying and drawing on the system and experience of income tax from devloped countries or areas ,it will be surely beneficial in reforming the current personal income tax system that is increasingly improtant in the redistribution of income. |
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| Keywords: | Salaries Tax Personal Income Tax Deduction Equality Enlightenment. |
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