| 我国个人所得税制度完善的法律思考 |
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| 引用本文： | 刘升.我国个人所得税制度完善的法律思考[J].广东海洋大学学报,2006,26(2):44-46. |
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| 作者姓名： | 刘升 |
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| 作者单位： | 广东海洋大学经济管理学院,广东,湛江,524088 |
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| 摘 要： | 个人所得税是与每个人联系都很紧密的税种,它的完善与否,直接体现了我国法制建设的完善程度及居民素质的高低。但现行税制由于内外原因,存在各种缺陷。因此有必要在理论中找到对策,并在实践中寻求答案逐步完善个人所得税制度。
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| 关 键 词： | 个人所得税制度 课税模式 费用扣除方式 税率结构 |
| 文章编号： | 1007-7995(2006)02-0044-03 |
| 修稿时间： | 2005年11月10 |
Reflection on Strengthening Personal Income Tax System in Perspective of Legislation and Judicature in China |
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| LIU Sheng.Reflection on Strengthening Personal Income Tax System in Perspective of Legislation and Judicature in China[J].Journal of Zhanjiang Ocean University,2006,26(2):44-46. |
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| Authors: | LIU Sheng |
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| Abstract: | The main problems of the current tax system on personal income in china are its unreasonable tax expense,unscientific tax rate structure and inefficient tax administration.Categories of personal income tax should be made clear by establishing comprehensive income tax system and modifying tax rate structure. |
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| Keywords: | Personal income tax system taxation model expense deduction mode rate structure |
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