摘要
个人所得税法的修改及其实施,不仅要在税制设计上下工夫,也要在税收征管上解决问题,更要在税收征收的外部环境上制定相应的对策。个人所得税的外部环境治理中,应着重提高全民纳税意识,建立税收监控机制,理顺工资收入结构,强化部门之间协调,增强税收的透明度。
The revision and implementation of income tax law involve the design of system, the management and control and the management measures of the external environment. In the management, we should improve the taxing consciousness of the people, establish the mechanism of supervision and control, clarify the salary and income structure, strenghen the harmony among the departments and increase the transparacy of the taxing.
出处
《河南社会科学》
北大核心
2006年第5期202-204,共3页
Henan Social Sciences
关键词
个人所得税
实施
环境治理
income tax
implementatioan
environmental management
