| 关于完善我国个人所得税的探讨 |
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| 引用本文： | 林瑶瑶. 关于完善我国个人所得税的探讨[J]. 山西青年管理干部学院学报, 2014, 0(2): 84-87 |
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| 作者姓名： | 林瑶瑶 |
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| 作者单位： | 福建师范大学法学院,福建福州350108 |
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| 摘 要： | 目前,我国现行个人所得税制度在税制模式、税制要素和税收征管三方面仍存在一些问题。可以采用优化税制模式、合理设计税制要素和提高个人所得税征管水平的方式加以解决。
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| 关 键 词： | 个人所得税 税收模式 税制要素 税收征管 |
Explorations on Perfecting Personal Income Tax System in China |
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| LIN Yao-yao. Explorations on Perfecting Personal Income Tax System in China[J]. Journal of Shanxi College For Youth Administrators, 2014, 0(2): 84-87 |
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| Authors: | LIN Yao-yao |
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| Affiliation: | LIN Yao-yao(College of Law, Tujian Normal University, Fuzhou, 350108, China) |
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| Abstract: | Nowadays, there are still problems in the current personal income tax system in the following aspects such as the mode of tax system, the elements of tax system, and the management of revenue. We can solve the problems through the following approaches such as perfecting the mode of tax system, designing reasonable elements of tax system, and raising standard for collection and management of tax. |
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| Keywords: | personal income tax revenue mode element of tax system collection and management for tax |
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