| 我国现行企业所得税与个人所得税的区别与衔接 |
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| 引用本文： | 李志萍,刘隆亨. 我国现行企业所得税与个人所得税的区别与衔接[J]. 北京政法职业学院学报, 2008, 0(3) |
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| 作者姓名： | 李志萍 刘隆亨 |
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| 作者单位： | [1]中央党校函授学院副教授 [2]中国法学会财税法学研究会 |
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| 摘 要： | 文章阐述了我国现行的企业所得税和个人所得税之间的区别与衔接，预测了中国企业所得税和个人所得税发展的广阔前景。
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| 关 键 词： | 所得税制 相互关系与连接 发展趋势 |
Differences and Links Between Current Personal and Corporate Income Taxes in China |
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| Li Zhiping , Liu Longheng. Differences and Links Between Current Personal and Corporate Income Taxes in China[J]. bejing college of political science and law journal, 2008, 0(3) |
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| Authors: | Li Zhiping Liu Longheng |
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| Abstract: | This article expounds differences and links between current personal and corporate income taxes in China, and predicts the bright future of the two kinds of taxes. |
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| Keywords: | income tax system relations and links developmental trend |
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