| 论如何发展和完善我国的个人所得税制度 |
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| 引用本文： | 袁友军. 论如何发展和完善我国的个人所得税制度[J]. 武汉科技学院学报, 2006, 19(12): 88-91 |
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| 作者姓名： | 袁友军 |
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| 作者单位： | 广东省委党校,广东,广州,510050 |
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| 摘 要： | 有效地征收个人所得税既能促进市场经济的繁荣，又能确保社会的公平和稳定。本文将试图借鉴以美国为主的西方国家的个人所得税的税制体制及征收管理等方面的经验，改革我国的个人所得税制度，降低社会贫富差距拉夫的趋势，增加财政收入。
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| 关 键 词： | 个人所得税 改革 完善 |
| 文章编号： | 1009-5160（2006）-0088-04 |
| 收稿时间： | 2006-09-24 |
| 修稿时间： | 2006-09-24 |
On the development and perfect of the personal income taxation in China |
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| YUAN You-jun. On the development and perfect of the personal income taxation in China[J]. Journal of Wuhan Institute of Science and Technology, 2006, 19(12): 88-91 |
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| Authors: | YUAN You-jun |
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| Abstract: | There exist many problems in the personal income tax system in China .America has accumulated a wealth of experience in the long- term development of the personal income taxation ,and The author of this paper comes up with the idea to perfect the personal income taxation. |
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| Keywords: | personal income taxation reform perfect |
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