| 对个人所得税自行纳税申报制度的若干思考 |
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| 引用本文： | 陈三美. 对个人所得税自行纳税申报制度的若干思考[J]. 皖西学院学报, 2009, 25(4): 47-49 |
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| 作者姓名： | 陈三美 |
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| 作者单位： | 六安职业技术学院,经贸系,安徽,六安,237158 |
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| 摘 要： | 我国的个人所得税自行纳税申报制度在推进个人所得税制模式转型的同时,也存在不足之处。从征税模式、征税人、纳税人三方面分析了其不足及其完善建议。
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| 关 键 词： | 自行纳税申报制度 税收公平 个人所得税 |
On the Self-reporting System of Individual Income Tax |
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| CHEN San-mei. On the Self-reporting System of Individual Income Tax[J]. Journal of Wanxi University, 2009, 25(4): 47-49 |
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| Authors: | CHEN San-mei |
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| Affiliation: | CHEN San-mei(Department of Economics and Trade ,Lu＇ an Vocation Technology College ,Lu＇ an 237158,China) |
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| Abstract: | The Chinese self--reporting system of individual income tax has achieved certain effects and is in its transitional period. Nevertheless,the system has its own deficiencies. These deficiencies are analyzed and the relative suggestions are given from the three respects of levy taxes model,tax collectors and tax payers. |
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| Keywords: | self-reporting system of tax equitability of taxes individual income tax |
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