摘要
我国现行的个人所得税法是从1994年开始执行的。但由于税收制度不完善,征管手段落后,加之外部环境不配套等原因,现行个人所得税制存在的问题和矛盾很多。由此造成的偷漏税现象比较突出,对居民间收入分配的调节作用发挥得不尽理想。对税制要求改革的呼声也日渐强烈。
The prevailing law of the individual income taxation came into force early in 1994. Anyhow there exist some problems and contradictions in it owing to the imperfectness in the taxation system, such as the out-of-date method of taxation and inappropriate environment, which results in the serious taxation evasion and weak regulation tunctions on citizens income distribution. Therefore, it is very urgent for tax system to reform the income taxation.
出处
《河南工业大学学报（社会科学版）》
2005年第3期5-7,共3页
Journal of Henan University of Technology:Social Science Edition
关键词
个人所得税
存在问题
改革与完善
individual income tax
existing problems
reform and improve
