摘要
针对2006年开始实施的新个人所得税存在的问题,分析了此次改革的优势和不完善之处,力图探询出今后进一步完善我国个人所得税改革的思路和方向,使个人所得税更好的发挥调节收入分配,公平税负的功能。
This text analyses the advantages and the faultiness of new individual income tax which has been implemented since 2006. It tries to explore individual income tax further in the future so that it way to consummate Chinese can function well in adjusting income and balancing scot.
出处
《成都电子机械高等专科学校学报》
2007年第4期74-78,共5页
Journal of Chengdu Electromechanical College
关键词
个人所得税
公平原则
混合税制
Individual income tax The principle of equity Complex tax system
