| 完善个人所得税制的探讨 |
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| 引用本文： | 朱红梅,朱江东. 完善个人所得税制的探讨[J]. 西昌学院学报(自然科学版), 2004, 0(2): 80-82 |
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| 作者姓名： | 朱红梅 朱江东 |
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| 作者单位： | 凉山州地方税务局，西昌学院 四川西昌 615000，四川西昌 615022 |
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| 摘 要： | 本文论述了我国在完善个所得税制进程中,要以优化税制为基础,通过降低税率,减少档次,拓宽税基,强化征管,增加收入,逐步实现公正、中性、简化和具有国际竞争力的个人所得税税制改革目标。
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| 关 键 词： | 完善 个人所得税 税制 |
Thoughts on Improving the Income Tax System |
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| Zhu Hong-mei,Zhu Jiang-dong. Thoughts on Improving the Income Tax System[J]. Journal of Xichang College, 2004, 0(2): 80-82 |
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| Authors: | Zhu Hong-mei Zhu Jiang-dong |
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| Affiliation: | Zhu Hong-mei~1,Zhu Jiang-dong~2 |
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| Abstract: | In the course of improving China's income tax system, bettering tax system should be a basis. Means such as reducing tax rate, simplifying classification, broadening tax base, strengthening taxation and supervision, increasing income should be taken to gradually achieve the goal of fair, neutral, simplified and internationally competitive personal income tax system reform. |
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| Keywords: | Improve Income Tax Tax system |
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