| 我国个人所得税研究述评 |
| |
| 引用本文： | 马喜亨.我国个人所得税研究述评[J].天水行政学院学报,2013(3):74-78. |
| |
| 作者姓名： | 马喜亨 |
| |
| 作者单位： | 云南大学公共管理学院,云南昆明650050 |
| |
| 摘 要： | 本文首先阐述了我国个人所得税的涵义与发展历程,其次对研究我国个人所得税的相关文献进行梳理,从而对我国个人所得税存在的问题进行述评,最后针对完善我国个人所得税的建议进行述评。
|
| 关 键 词： | 个人所得税 问题与建议 述评 |
Review of China’s Personal Income Tax |
| |
| Authors: | MA Xi-heng |
| |
| Institution: | MA Xi-heng(Public Management College of Yunnan University,Kunming 650500,China) |
| |
| Abstract: | This paper first describes the concept and development process of China’s personal income tax,then the relevant literature on the study of China’s personal income tax to sort out,then carries on the commentary to the existence of our country’s personal income tax,finally to improve China’s personal income tax proposal including the assessment. |
| |
| Keywords: | personal income tax problem and proposal review |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
