| 我国个人所得税制中的公平性问题研究 |
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| 引用本文： | 白晓革,黄健. 我国个人所得税制中的公平性问题研究[J]. 改革与战略, 2009, 25(2): 28-30 |
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| 作者姓名： | 白晓革 黄健 |
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| 作者单位： | 南通大学商学院,江苏,南通,226019;南通大学商学院,江苏,南通,226019 |
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| 摘 要： | 文章对我国个人所得税实施过程中存在的主要问题，从公平性的角度进行了深入地分析研究，在此基础上，就如何促进我国个人所得税的公平性，从完善个人所得税征税模式、合理调整税率结构、完善征收管理制度等方面提出了对策建议。
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| 关 键 词： | 个人所得税 公平性 征管模式 |
On the Equity of Individual Income Tax System in China |
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| Bai Xiaoge,Huang Jian. On the Equity of Individual Income Tax System in China[J]. Reformation & Strategy, 2009, 25(2): 28-30 |
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| Authors: | Bai Xiaoge Huang Jian |
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| Affiliation: | Business School;Nantong University;Nantong;Jiangsu 226019 |
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| Abstract: | This paper studied the main problems of the individual income tax system in-depth,as well as the process of implementing.And some advices was brought forward,such as how to promote China individual income tax fairness,improve the individual income tax model reasonable adjustment in the tax rate structure,and improve the system of collection and management of various aspects of the proposals to deal. |
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| Keywords: | individual income tax fairness collection mode |
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