| 谈个人所得税优化问题 |
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| 引用本文： | 孙玉红,邵淑珍.谈个人所得税优化问题[J].北方经贸,2003(1):70-71. |
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| 作者姓名： | 孙玉红 邵淑珍 |
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| 作者单位： | 哈尔滨理工大学,计财处,黑龙江,哈尔滨,150080 |
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| 摘 要： | 我国市场经济的发展 ,呼唤着所得税的发展壮大和改革。文章介绍了我国现行的个人所得税制度存在的问题 ,以及相应的解决办法。并对我国所得税优化的若干基础理论和政策选择进行初步研究。
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| 关 键 词： | 所得税 税制优化 |
| 文章编号： | 1005-913X(2003)01-0070-02 |
OPTIMIZATION PROBLEMS ON PERSONAL INCOME TAX |
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| Abstract: | The development and reformation of income tax is speede d by the development of market economy of our country.The problems and the corres ponding solutions to the present income tax policy in our country are presented, some theories and policy selection methods on the income-tax optimization are st udied. |
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| Keywords: | income tax optimization |
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