摘要
个人所得税在调节收入差距、缓解分配不公过程中已暴露出许多矛盾和问题,随着经济体制改革的不断深入,个人所得税税制亟待修改、完善。
Individual income tax serves to regulate the gap between incomes and to alleviate the unfair distribution. But many contradictions and problems arise in the course of such a regulation and alleviation. With the continuous deepening of the reform of economic structure, individual income tax system needs urgent improvement and perfection.
出处
《宁夏党校学报》
2003年第1期59-61,共3页
Journal of the Party School of the CPC Ningxia Hui Autonomous Region Committee
关键词
税制模式
调节分配
扣除额
the mode of taxation
individual income tax
to regulate distribution