| 个人所得税流失原因分析及防控策略 |
| |
| 引用本文： | 武玉琴.个人所得税流失原因分析及防控策略[J].科技情报开发与经济,2004,14(4):71-72. |
| |
| 作者姓名： | 武玉琴 |
| |
| 作者单位： | 山西煤炭职业技术学院经济系,山西省太原市许坦东街,030031 |
| |
| 摘 要： | 通过对我国现行个人所得税制存在的若干问题的分析，阐述了树立依法纳税观念、严惩偷逃税款者的重要性，提出了防止个人所得税流失的对策。
|
| 关 键 词： | 个人所得税 依法纳税 起征点 课税范围 |
| 文章编号： | 1005-6033(2004)04-0071-02 |
| 修稿时间： | 2004年2月11日 |
Analysis on the Causes of Individual Income Tax Leakage and Preventive Strategies |
| |
| WU Yu qin.Analysis on the Causes of Individual Income Tax Leakage and Preventive Strategies[J].Sci-Tech Information Development & Economy,2004,14(4):71-72. |
| |
| Authors: | WU Yu qin |
| |
| Abstract: | Through the analysis on several problems existing in our country's current individual income tax system, this paper expounds the importance of establishing the consciousness of making tax payment according to law and punishing severely the people of evading taxes,and puts forward some countermeasures for preventing the leakage of individual income tax. |
| |
| Keywords: | individual income tax tax payment according to law tax threshold tax collecting scope |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
