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我国个人所得税改革难点探析 被引量:2

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摘要 一、难点一:功能定位的困难众所周知,个人所得税的功能定位是设计个人所得税的前提和依据,不同的功能定位必然设计出不同的税收制度。从个人所得税的历史演绎过程来看,个人所得税最早产生于18世纪的英国。
作者 夏仕平
出处 《经济研究参考》 北大核心 2011年第23期56-58,共3页 Review of Economic Research
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