| 改革与完善我国个人所得税法的思考 |
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| 引用本文： | 李平. 改革与完善我国个人所得税法的思考[J]. 价值工程, 2011, 30(7): 116-116 |
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| 作者姓名： | 李平 |
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| 作者单位： | 湖南女子学院思想政治理论课教学部,长沙,410004 |
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| 摘 要： | 在收入差距不断扩大的背景下,具有分配调节功能的个人所得税法却不能发挥应有的调节作用。本文在分析我国具体国情的基础上,借鉴了外国的成功经验,从而提出了改革与完善我国个人所得税法的具体建议。
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| 关 键 词： | 价值目标 税制模式 量能课税 |
Thinking on Reform and Improvement of Personal Income Tax Law of China |
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| Li Ping. Thinking on Reform and Improvement of Personal Income Tax Law of China[J]. Value Engineering, 2011, 30(7): 116-116 |
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| Authors: | Li Ping |
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| Affiliation: | Li Ping(Teaching Department of Political Theory,Hu’nan Women’s University,Changsha 410004,China) |
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| Abstract: | With the income gap widening up day by day, the Personal Income Tax Law with the context of allocation of regulatory functions can not play its regulatory role. Based on analyzing our countryls specific conditions and referencing the successful experience of foreign countries, this article puts forward specific recommendations of reforming and improving of our country＇s Personal Income Tax Law. |
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| Keywords: | value goal taxation model the principle of levying on ability |
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