摘要
从分析现阶段我国个人所得税的现状入手,对现行个人所得税税制的主要缺陷进行了分析,进而在课税模式、税率、纳税意识等方面有针对性地提出了改革和完善的建议。
By analyzing the current situation of China’s private income tax, the author makes an analysis of the main deficiency of current individual income from five pespects, thus proposing reform and perfect suggestion through taxation mode, tax rate and tax-paying consciousness.
出处
《湖南人文科技学院学报》
2005年第3期64-65,共2页
Journal of Hunan University of Humanities,Science and Technology
关键词
税制
税率
个人帐户
tax system
tax rate
private income tax
