| 个人所得税的计算方法探讨 |
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| 引用本文： | 田春丹,许强.个人所得税的计算方法探讨[J].科技情报开发与经济,2004,14(9):128-129. |
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| 作者姓名： | 田春丹 许强 |
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| 作者单位： | 中国电力科学研究院财资部,北京,100085 |
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| 摘 要： | 针对一个公历年度一个企业内多次单独计税造成个人所得税税种收入的流失．指出加强个人所得税税源控制的重要性，并对我国《税法》的改进提出了相应建议。
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| 关 键 词： | 个人所得税 税源控制 计算方法 |
| 文章编号： | 1005-6033(2004)09-0128-02 |
| 修稿时间： | 2004年7月1日 |
Probe into the Calculating Method for the Personal Income Tax |
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| TIAN Chun-dan,XU Qiang.Probe into the Calculating Method for the Personal Income Tax[J].Sci-Tech Information Development & Economy,2004,14(9):128-129. |
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| Authors: | TIAN Chun-dan XU Qiang |
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| Abstract: | In the light of the leak of the personal income tax caused by separa tely calculating the tax for several times in one calendar year in an enterprise , this paper points out the importance of strengthening the control of the tax f und of the personal income tax, and puts forward corresponding suggestions of ma king improvement of our country's |
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| Keywords: | personal income tax control of the tax fund calculating method |
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