摘要
通过对我国当前个人所得税制度中存在的问题进行分析,论述了个人所得税制度改革的必要性,并对今后改革的方向和思路提出了一些看法.
Based on the analysis of problems existed in present personal income taxing,the necessity of reform to personal income taxing is illustrated and the key points and methods of its reform are given for consideration.
出处
《河海大学常州分校学报》
2004年第3期35-37,共3页
Journal of Hohai University Changzhou
关键词
个人所得税
课征制度
纳税人
personal income tax
taxing system
tax payer
