| 公平视角下的我国个人所得税制度改革研究 |
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| 引用本文： | 陈香珠.公平视角下的我国个人所得税制度改革研究[J].江苏技术师范学院学报,2007,13(3):29-33. |
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| 作者姓名： | 陈香珠 |
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| 作者单位： | 福建儿童发展职业学院公共教学部 福建 |
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| 摘 要： | 借鉴国外相关的税改经验,在深入剖析我国现阶段税负公平缺失的现状及原因的基础上,就如何进一步完善个人所得税制度提出一些具体思路,即合理设计个人所得税,强化税收征管和优化税收生态环境等,从而促进税收公平和效率问题的解决。
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| 关 键 词： | 税收公平 个人所得税 完善 |
| 修稿时间： | 2007-03-02 |
Study on the Reform of Personal Income Tax System in Prospect of Fairness |
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| CHEN Xiang-zhu.Study on the Reform of Personal Income Tax System in Prospect of Fairness[J].Journal of Jiangsu Teachers University of Technology,2007,13(3):29-33. |
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| Authors: | CHEN Xiang-zhu |
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| Institution: | Department of Public Teaching, Fujian Vocational College of Children Education, Fuzhou 350025, China |
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| Abstract: | Related overseas experience,this essay arouse some objective methods on how to improve personal income tax system by analyzing present situations and the causes of unfairness.Those are de- signing personal income tax reasonably,supervising the process more efficiently and bettering social en- vironment of tax,and then the problems on tax fairness and efficiency can be solved. |
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| Keywords: | tax fairness personal income tax improve |
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