| 浅析我国个人所得税改革的根本问题 |
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| 引用本文： | 张永忠,杜健泽.浅析我国个人所得税改革的根本问题[J].甘肃政法学院学报,2002(2):62-64,91. |
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| 作者姓名： | 张永忠 杜健泽 |
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| 作者单位： | 1. 甘肃政法学院管理学院,甘肃,兰州,730070
2. 白银市白银区人民检察院经检科,甘肃,白银,730900 |
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| 摘 要： | 我国个人所得税的改革已成为各收入阶层关注的焦点。我国现行个人所得税因为目标定位不准确 ,征收模式未能适时调整 ,致使税负确定、税率设计不合理、税制复杂 ,难以征管 ,偷逃严重 ,调节无力。本文对目标功能定位、征收模式选择、税率设计、征收管理这些个人所得税的根本问题做了一些探讨。
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| 关 键 词： | 个人所得税 根本问题 |
Issues On Reform of Chinese Personal Income Tax |
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| Zhang Yongzhong,Du Jianzie.Issues On Reform of Chinese Personal Income Tax[J].Journal of Gansu Political Science and Law Institute,2002(2):62-64,91. |
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| Authors: | Zhang Yongzhong Du Jianzie |
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| Institution: | Zhang Yongzhong 1 Du Jianzie 2 |
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| Abstract: | Reform of personal income tax has attracted the attention of people from all walks of life.The present tax,because of the improper object of taxation,unadjusted tax model,produces many problems such as unreasonable determination of tax burden and plan of tax rate,complex tax system,difficult collection,severe tax evasion,weak reconciliation,etc.The article makes a study of such basic problems. |
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| Keywords: | Personal income tax Basic problem |
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