摘要
个人所得税是我国一项重要的财政收入,但是其税制设置及征收管理存在许多弊端,针对问题,提出改进措施。
The personal income tax is an important financial income in our country. But there exist many abuses in the installation of tax system and management of levy. Facing the problem we put forward measurement to improve them.
关键词
个人所得税
征收管理
税制结构
源泉控制
personal income tax
management of levy
construction of tax system
control from the source
