摘要
个人所得税问题是相关经济健康持续发展的一个至关重要问题。与西方一些发达国家相比,中国存在着相当大的差距,解决个人所得税中的信用制度问题对完善中国个人所得税制度有着相当大的必要性。
Personal income tax is a vital issue relating to the healthy and sustainable development of economy. However, compared China with some western developed countries, there is a considerable gap. In order to improve the Chinese personal income tax system, it is necessary to solve the credit system problem to be solved urgently in the fast developing China.
出处
《江苏教育学院学报(社会科学版)》
2006年第6期99-100,共2页
Journal of Jiangsu Institute of Education(Social Science)
关键词
个人所得税
信用制度
改革
personal income tax
credit system
reform