| 对个人所得税的理性思考 |
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| 引用本文： | 李留法.对个人所得税的理性思考[J].科技情报开发与经济,2006,16(17):135-137. |
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| 作者姓名： | 李留法 |
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| 作者单位： | 许昌职业技术学院财经系,河南,许昌,461000 |
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| 摘 要： | 介绍了我国个人所得税现状,通过对个人所得税调整的理性思考,说明了国家最终采纳以1600元作为最新起征点的合理性。
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| 关 键 词： | 个人所得税 起征点 征税制度 全员全额管理 |
| 文章编号： | 1005-6033（2006）17-0135-03 |
| 收稿时间： | 2006-06-04 |
| 修稿时间： | 2006年6月4日 |
The Rational Considerations about the Individual Income Tax |
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| LI Liu-fa.The Rational Considerations about the Individual Income Tax[J].Sci-Tech Information Development & Economy,2006,16(17):135-137. |
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| Authors: | LI Liu-fa |
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| Abstract: | This paper introduces the present situation of our country's individual income tax,and through the rational considerations about the adjustment of the individual income tax,illustrates the rationality of adopting 1 600 yuan(RMB)as the minimum threshold finally in our country. |
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| Keywords: | individual income tax minimum threshold tax collection system all-personnel and full-value management |
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