摘要
近年来,我国的经济结构发生了重大变化,个人所得税在具体运行中逐步暴露出不少的矛盾和问题,修改与完善个人所得税法已经势在必行。文章从我国个人所得税税制模式、费用扣除、计税单位等方面对完善我国个人所得税进行了探讨。
Recently, the great change of Chinese economic structure has taken place. Since problems and conflicts arise from practicing in personal income tax law, it is necessary to amend and perfect that law. In this paper, the authors discuss the improvement of PIT in mode of tax system, expense deduction, unit to be collected and so on.
出处
《南通纺织职业技术学院学报》
2004年第4期41-43,47,共4页
Journal of Nantong Textile Vocational Technology college
关键词
个人所得税
税制模式
费用扣除
计税单位
the personal income tax
mode of tax system
expense deduction
unit to be collected
