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我国个人所得税税制改革分析
引用本文:张甜.我国个人所得税税制改革分析[J].交通科技与经济,2011,13(5):126-128.
作者姓名:张甜
作者单位:哈尔滨工程大学人文社会科学学院,黑龙江哈尔滨,150001
摘    要:从2008年开始,我国展开了新一轮税制改革,其中个税的改革一直以来就备受老百姓的关注,但是在对个税税制进行改革时,对其中的若干问题一定要有清醒的认识。结合当前的经济形势,对与个税有关的几个税收构成要素改革方向进行分析,并提出观点和建议。

关 键 词:个人所得税  存在问题  建议

The Analysis on the Personal Income Tax Reform of Our Country
ZHANG Tian.The Analysis on the Personal Income Tax Reform of Our Country[J].Technology & Economy in Areas of Communications,2011,13(5):126-128.
Authors:ZHANG Tian
Institution:ZHANG Tian(Harbin Engineering University,Humanities and Social Sciences Institute,Harbin 150001,China)
Abstract:China launched a new round of tax reform since 2008,including a tax reform has been the attention to much people,but reform of a tax system,when a number of them must have a clear understanding of the problem.This paper will combine the current economic situation,with a tax on several tax-related elements of the reform were analyzed,and the author's views and suggestions.
Keywords:personal income tax law  problems  suggestions  
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