| 个人所得税纳税申报制度的国际比较与借鉴 |
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| 引用本文： | 马春峰. 个人所得税纳税申报制度的国际比较与借鉴[J]. 山西财政税务专科学校学报, 2008, 10(5): 22-25 |
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| 作者姓名： | 马春峰 |
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| 作者单位： | 浙江财经学院,浙江,杭州,310018 |
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| 摘 要： | 我国个人所得税年终自行申报制度已实行了两年，然而效果并不是很好，人们的纳税意识还是比较淡薄。在此大背景下，本文通过分析我国个人所得税纳税申报存在的问题和原因，借鉴国内外的经验，对个人所得税课征模式、费用扣除、申报方式、培养纳税人意识等方面提出一些建设性意见，试图提出一些完善个人所得税纳税申报制度的建议，这对于发挥个人所得税调节收入差距的职能，缩小贫富差距，建设和谐社会具有重要的意义。
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| 关 键 词： | 纳税申报 个人所得税 比较 借鉴 |
The International Comparison of Personal Income Tax System and The Reference |
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| MA Chun-feng. The International Comparison of Personal Income Tax System and The Reference[J]. Journal of Shanxi Finance and Tax College, 2008, 10(5): 22-25 |
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| Authors: | MA Chun-feng |
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| Affiliation: | MA Chun-feng(Zhejiang Finance , Economy College,Hangzhou 310018,China) |
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| Abstract: | China has pursued the policy of personal income tax for two years,the paper gives suggestions on how to perfect the policy,how to narrow the gap between the rich and poor and discusses the importance of establishment of harmonious community. |
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| Keywords: | pay tax personal income tax comparison reference |
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