| 对完善个人所得税的法律思考 |
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| 引用本文： | 马淑芳. 对完善个人所得税的法律思考[J]. 无锡商业职业技术学院学报, 2005, 5(1): 58-59 |
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| 作者姓名： | 马淑芳 |
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| 作者单位： | 无锡商业职业技术学院,贸易经济系,江苏,无锡,214063 |
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| 摘 要： | 我国现行个人所得税制在立法及司法实践中存在着一定的缺陷,要完善个人所得税必须建立科学的个人征纳管理制度,实行分类与综合相结合的税制结构模式,合理计征,从而完善我国的税收监管制度。
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| 关 键 词： | 个人所得税制 税负 监控管理制度 合理计征 |
| 文章编号： | 1671-4806(2005)01-0058-02 |
| 修稿时间： | 2004-09-16 |
A Reflection on Strengthening Personal Income Tax System from the Perspective of Legislation and Judicature |
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| Ma Shu-fang. A Reflection on Strengthening Personal Income Tax System from the Perspective of Legislation and Judicature[J]. Journal of Vocational Institute of Commercial Technology, 2005, 5(1): 58-59 |
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| Authors: | Ma Shu-fang |
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| Abstract: | China's present personal income tax system leaves much room to be improved in the aspects of legislation and judicature. According to the author the following could be done to strengthen the system: to establish a scientific administration system of personal income tax collection, to model the taxation system integrating classified levy with comprehensive levy, to collect tax according to the relevant laws, and to perfect the tax levy supervision system. |
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| Keywords: | personal income tax levy system tax obligation supervision system legal levy |
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