| 浅析我国个人所得税制度的现状及改进方法 |
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| 引用本文： | 王会平.浅析我国个人所得税制度的现状及改进方法[J].科学之友,2006(7). |
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| 作者姓名： | 王会平 |
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| 作者单位： | 太原铁路局财务处 山西太原030013 |
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| 摘 要： | 介绍了个人所得税模式及我国个人所得税的现状,指出了我国现行个人所得税制度存在的问题,对完善我国个人所得税法律制度提出了意见。
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| 关 键 词： | 个人所得税 税收征管 改制 |
On the Present Situation of Chinese Individual Income Tax System and the Improving Methods |
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| Wang Huiping.On the Present Situation of Chinese Individual Income Tax System and the Improving Methods[J].Friend of Science Amateurs,2006(7). |
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| Authors: | Wang Huiping |
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| Institution: | Wang Huiping |
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| Abstract: | The paper introduces the individual income tax model and the present situation of Chinese individual income tax, points out the problems existing in current individual income tax system in China, and then presents the opinion about perfecting Chinese individual income tax system. |
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| Keywords: | individual income tax levy and management of taxation the improvement of system |
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