摘要
介绍了《个人所得税法修正案》、新的《个人所得税管理办法》的亮点;讨论了实施新的个税法需要重视的问题;对个人所得税的征收提出了的几点建议。
This paper introduces the main points in Amendment of Individual Income Tax and Managemem Method of Individual Income Tax, discusses the important issues in the implementation of new individual income tax and gives suggestions for levying individual income tax.
出处
《重庆教育学院学报》
2006年第3期99-101,共3页
Journal of Chongqing College of Education
关键词
个人所得税
征管办法
实施
individual income tax
levying management method
implementation
