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完善我国个人所得税的思考
引用本文:秦赛男. 完善我国个人所得税的思考[J]. 中州大学学报, 2009, 26(3): 13-15
作者姓名:秦赛男
作者单位:郑州轻工业学院,民族职业学院,郑州,450000
摘    要:随着经济和社会的发展,个人所得税在我国经济运行中承担着越来越重要的角色。本文从目前个人所得税现状出发,分析了所存在的问题,并针对问题,提出了相应的对策。

关 键 词:个人所得税  混合税制  税收征管

On Perfecting Personal Income Tax in China
QIN Sai-nan. On Perfecting Personal Income Tax in China[J]. Journal of Zhongzhou University, 2009, 26(3): 13-15
Authors:QIN Sai-nan
Affiliation:QIN Sai - nan ( Zhengzhou University of Light Industry, Zhengzhou 450000, China)
Abstract:With the development of society, personal income tax is more important to Chinese economy. Based on the analyses of current personal income tax status, this paper discusses the disadvantages of it and suggests some countermeasures.
Keywords:personal income tax  hybrid tax system  tax management
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