| 浅谈我国个人所得税存在的问题及对策 |
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| 引用本文： | 商丽萍,周军.浅谈我国个人所得税存在的问题及对策[J].吉林省经济管理干部学院学报,2003,17(2):35-37. |
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| 作者姓名： | 商丽萍 周军 |
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| 作者单位： | 1. 辽宁省冶金地质勘查局,财务处,辽宁,鞍山,114000
2. 辽宁省鞍山钢铁集团公司,矿渣开发公司,辽宁,鞍山,114000 |
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| 摘 要： | 从1994年税制改革以来，个人所得税对于促进对外经济技术交流与合作，缓解社会分配不公的矛盾，增加财政收入等都发挥了积极作用。但是随着形式的发展，也暴露出不少问题和矛盾。
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| 关 键 词： | 个人所得税 中国 税制改革 财政收入 |
| 文章编号： | 1009-0657(2003)02-0035-03 |
| 修稿时间： | 2003年1月20日 |
Problems and Countermeasures about Personal Income Tax in China |
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| Shang Liping,Zhou Jun.Problems and Countermeasures about Personal Income Tax in China[J].Journal of Jilin Province Economic Management Cadre College,2003,17(2):35-37. |
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| Authors: | Shang Liping Zhou Jun |
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| Abstract: | Personal income tax system has been playing an active role in the aspects of promoting foreign economic and technical exchange and co - operation relieving unequal social allocation and increasing revenue etc. . But inevitably, the problems and contradictions have come out with the development of the society.The problems and contradictions in practice, therefore, will be analyzed in this paper and personal point of views and solutions to the problem will be relatively put forward. |
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| Keywords: | Personal income tax Taxpayer Tax rate |
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