| 现行个人所得税税制及缺陷分析 |
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| 引用本文： | 肖远菊.现行个人所得税税制及缺陷分析[J].中国对外贸易(英文版),2011(10). |
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| 作者姓名： | 肖远菊 |
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| 作者单位： | 贵州财经学院财政与税收学院 |
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| 摘 要： | 经历多灾多难后最终取得胜利的"十一五"已渐行渐远,"十二五"已迈开脚步.从2009年开始,中央为"十二五"进行了多次调研,并把"减轻中低收入者的个人所得税"作为税收方面调研的重点.而作为调研的结果,"减轻中低收入者的个人所得税"将成为中国"十二五"税改的关键词.本文旨在国家实施个人所得税制度改革之际对现行个人所得税制存在的缺陷进行分析,以找准个人所得税需要改革的要害部位.
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| 关 键 词： | 个人所得税 分类所得税制 缺陷 |
The system and defects of the current personal income tax |
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| Yuanju Xiao.The system and defects of the current personal income tax[J].China's Foreign Trade,2011(10). |
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| Authors: | Yuanju Xiao |
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| Institution: | Yuanju Xiao |
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| Abstract: | This paper mainly analyzes the defects of the current personal income tax during the national implementation of personal income tax system reform to pinpoint the crucial position that personal income tax needs to reform. |
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