| 2011年个人所得税制度改革评析 |
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| 引用本文： | 石金钢.2011年个人所得税制度改革评析[J].云南警官学院学报,2012(3):124-128. |
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| 作者姓名： | 石金钢 |
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| 作者单位： | 西南大学育才学院 |
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| 摘 要： | 2011年,中国以《个人所得税法》为核心的个人所得税法律制度进行了改革,本文从介绍个人所得税的历史和分析我国个人所得税存在问题入手,介绍了我国个人所得税法律制度2011年改革的内容,并对其进行了评论。
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| 关 键 词： | 个人所得税 法律制度 改革 评论 |
Analysis on the Reform of 2011 Personal Income Tax |
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| Shi Jingang.Analysis on the Reform of 2011 Personal Income Tax[J].Journal of Yuannan Police Officer Academy,2012(3):124-128. |
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| Authors: | Shi Jingang |
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| Institution: | Shi Jingang(Yucai college of Southeast University,Chongqing,Hechuan,401524) |
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| Abstract: | In 2011,"the Personal Income Tax Law ".as the core of personal income legal system had been reformed.This paper introduces the contents of the 2011 reform of the legal system of China’s personal income tax,and comments from the start of its history and analysis of China’s personal income tax. |
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| Keywords: | the Personal Income Tax Legal System Reform Comments |
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