摘要
我国个人所得税法近年来频繁修改,这说明我国的个人所得税法存在着很多结构性问题,每次只是小修小补,才会频繁更改。本文剖析了近年的个人所得税法修改过程的历史,发掘出我国现行个人所得税法的问题,对其进行反思和总结,从而为将来我国个人所得税法的完善做一点贡献。
Individual income tax law is always amended in recent years which means that there are many constructional problems in the Individual income tax law.The paper had a good research on the history of the amendment of Individual income tax law and reviewed on it.
出处
《天津市政法管理干部学院学报》
2008年第2期45-49,共5页
Journal of Tianjin Administrative Institute of Political Science & Law
关键词
个人所得税法
个人所得税法的反思
社会政策
individual income tax law
review on individual income tax law
social policy
