| 我国个人所得税制改革研究 |
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| 引用本文： | 张源.我国个人所得税制改革研究[J].系统工程,2003,21(1):98-100. |
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| 作者姓名： | 张源 |
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| 作者单位： | 广东工业大学,经济管理学院,广东,广州,510090 |
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| 摘 要： | 目前，我国个人所得税在调节个人收入、缓解社会分配不公，增加财政收入方面存在着制度方面的缺陷，本文旨在针对现行个人所得税制的若干主要不足，提出对个人所得税税制改革的刍荛之见。
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| 关 键 词： | 个人所得税制改革 税收 财政收入 中国 |
| 文章编号： | 1001-4098(2003)01-0098-03 |
A Study on Reforming the System of Individual Income Tax |
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| ZHANG Yuan.A Study on Reforming the System of Individual Income Tax[J].Systems Engineering,2003,21(1):98-100. |
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| Authors: | ZHANG Yuan |
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| Abstract: | Now the individual income tax of our country shows problems on system in adjusting individual income, slowing down social distribution and increasing fiscal revenue. Therefore, the strategy of this paper is to reform the main drawbacks the present system of individual income tax displays. |
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| Keywords: | Levying Mode of Individual Income Tax Progressive Tax Rate Expense Deduction Standard Revenue Amount of Levied Tax |
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