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。
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 designing personal income tax reasonably, supervising the process more efficiently and bettering social environment of tax, and then the problems on tax fairness and efficiency can be solved.
出处
《江苏技术师范学院学报》
2007年第3期29-33,共5页
Journal of Jiangsu Teachers University of Technology
关键词
税收公平
个人所得税
完善
tax fairness
personal income tax
improve
