摘要
本文分析了现行我国个人所得税存在的明显不足,特别是在调节个人收入和公平社会分配方面存在的突出问题,根据构建社会主义和谐社会的要求,提出了进一步改革和完善个人所得税的设想。
The paper analyses obvious insufficiency about current individual income tax of our country,especially about problems of adjusting individual earning and equity distribution sides,according to constructing harmonious socialism request,the paper brings forward more assume about reformation and perfecting individual income tax.
出处
《特区经济》
北大核心
2008年第3期136-137,共2页
Special Zone Economy
关键词
税制模式
公平分配
征收管理
tax system pattern
equity distribution
imposition management
